2013 (12) TMI 587

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, for the Respondent. ORDER Heard both sides. 2. The appellants filed this appeal against the impugned order whereby the Commissioner of Customs declined the request of the appellant for conversion of advance licence shipping bills to DEPB Scheme. 3. The appellants made export of goods during January, 2007 to April, 2011 and under the Advance Licence Scheme, and obtained adv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he request for conversion of advance licensing shipping bills to DEPB Scheme has to be made within one month from the date of export. In the present case, the request was made after four months. Therefore, the request was rightly declined. 6. We find that the appellants made export and they also got advance licence against the export made which was subsequently cancelled by the DGFT at the....