2012 (11) TMI 997

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....hri M. M. Ravi Raj, Assistant Commissioner (AR) for respondent   [Order per: B. S. V. Murthy]: This appeal is directed against the order of the Commissioner refusing to consider request for conversion of two Free Shipping Bills into Export Promotion Scheme Shipping Bills . The order was communicated to the appellant by the Additional Commissioner (Customs). The appellant is engaged in t....

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....n (CFS), Hyderabad for export. For this purpose, the appellant had followed ARE-1 procedure. It was submitted that in the ARE-1, the Central Excise officers had certified that the goods were stuffed into the containers in their presence and certified description and value of the goods in ARE-1 form. Further in the ARE-1, there was also declaration that the appellant was making the export in discha....

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....s, it can be verified all the conditions of the scheme are fulfilled and no fraud, etc. has been committed. It was submitted that there was no communication in the rejection order that they have not fulfilled the conditions in the Board s circular and in view of the facts submitted, the exporter has fulfilled all the conditions and therefore, permission should have been granted.   3. The l....

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....inst the assessee and there is no allegation of manipulation also. In fact, the decision does not indicate as to why the request has been refused. We find that the essential requirements in the Board s Circular for conversion of Shipping Bills from one scheme to another have been fulfilled by the appellant. Further, we also find that a similar issue had come up before the Tribunal in the case of K....