2011 (2) TMI 612

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.... [Order]. - Heard both sides. 2. The appellants filed a Free Shipping Bill and subsequently they approached the Customs authorities for conversion of the Free Shipping Bill to Drawback Shipping Bill. I find Circular No. 4/2004-Cus., dated 16-1-2004 produced by the learned counsel clarifies in para 3.1 that no provision exists for permitting conversion of Free Shipping Bill into Drawba....

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....ck Shipping Bill is perfectly justified, the case of the appellants for grant of drawback needs to be considered on the basis of other documents and evidences produced by them for deciding as to whether the drawback can be sanctioned or not. This examination is to be done at the level of the original authority. Accordingly, while upholding the impugned order of rejection of the request for convers....