2007 (6) TMI 334

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....dent. [Order (Oral)]. - M/s. Sologuard Medical Devices Pvt. Ltd. has filed this appeal against a communication dated 24-6-05 of the Assistant Commissioner of Customs (Exports), Chennai, intimating the appellants that their request for conversion of certain free shipping bills into DEEC shipping bills had been rejected by the appropriate authority as per the Board's Circular No. 4/04 dated 16....

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....rt these free shipping bills into DEEC shipping bills. As no response was received from the Draw back Directorate, they approached the Commissioner who was competent to order conversion of free shipping bills into shipping bills. The communication dated 24-6-05 against which the subject appeal has been filed was received in response to their representation dated 22-5-05. 2. The ld. Counsel....

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....wed only on the basis of documentary evidence which was in existence at the time the goods were exported. 4. I have considered the case records and submissions by both sides. The appellants have manufactured and cleared the export goods after required examination by the jurisdictional Central Excise Officers. They were in possession of advance licences relating to each of the consignments ....