2014 (3) TMI 999

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....Batra, DR, for the Appellant. Ms. Prajyoti Chadha, Advocate, for the Respondent. ORDER Revenue submits that there is no law to allow conversion of shipping bills from one promotion incentive scheme to another after goods are exported. Ld. Commissioner (Appeals) has not at all looked into the guideline issued by Board Circular No. 4/2004-Cus., dated 16-1-2004 and provision of Section 149 of Cust....

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....of Customs from that angle at the time of clearance, no belated switchover to a different scheme is permitted by law for want of scrutiny of the export under the different scheme after export of the goods. Appellant does not have right under law to approach again for change of declaration under law after export is made. Subsequent approach for change proves material suppression of fact in prior de....