2013 (12) TMI 1193

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....mod Kumar, SDR, for the Respondent. ORDER Heard both sides. The matter was remanded by the Tribunal earlier vide its order dated 22-6-2010 to the jurisdictional Commissioner of Customs with the following observation :- "2. The Commissioner has rejected the request of the exporters for conversion of Free Shipping Bills into DEPB Shipping Bills. During the period of export i.e. between....

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.... deemed to have been in existence at the time when the goods were exported is well founded in the light of the fact that the Notice of August, 1998 covers exports during the prior period of April, 1997 to April, 1998. It is for the Commissioner to consider the request for amendment on the basis of the Public Notice and pass fresh orders after extending a reasonable opportunity to the assessees of ....