2004 (2) TMI 420

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....the Respondent. [Order]. -  In this appeal the appellants have challenged the validity of the impugned order vide which their request for conversion of duty free shipping bills into drawback shipping bills had been declined by the learned Commissioner. 2. The learned Counsel has contended that the goods were actually exported by the appellants in a hurry, to Myanmar and they fai....

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....re duty free shipping bills. Those bills were never signed and presented by the appellants as exporters but were rather presented and signed by the importers M/s. Evergreen Industries, Myanmar. When the shipping bills were never presented by the appellants, in my view, they have no locus standi and the right to claim conversion of the same into drawback shipping bills. It is not their case that th....

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....as got no application to the case of the appellants. In that case, the conversion of the free-shipping bills to drawback shipping bills was sought by the person who filed the same and the Government through Circulars dated 28-1-2003 and 12-5-2003 had allowed the conversions. But such is not the position in the case in hand. As observed above, the shipping bills had never been filed by the appellan....