2008 (3) TMI 198

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...., for the Respondent. [Order] - This appeal is directed against the order-in-original No. 27-7-08 dated 29-8-2007. 2. The appellant herein exported 25 Nos. of Metallic Expansion Bellows covered under invoice No. EXP-01 and ARE-I both dated 19-4-2007 under free Shipping Bill No. 2730895, dated 23-4-2004. The appellant had imported raw material under Advance Licence, noticing the error, that t....

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....t that ary conversion of the bill of entry has to be done before the goods are exported. It is his submission that provisions of Section 149 of Customs Act, 1962 sought to be applied by the appellants would not be applicable for conversion of the bill of entry. 5. On perusal of the record, it is seen that the adjudicating authority while rejecting the application of the appellants for conversio....

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....rmissible in terms of the provisions of Section 149. I do not find any reason why the request should not be allowed in view of the above provision. The circular of the Board No. 4/04 does not mention any statutory bar for denying the conversion claimed by the exporters. By denying export incentives granted by the Government through various schemes, the objective to promote exports will be defeated....