2023 (11) TMI 835

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....or the Appellant. Ms. Shreya Mundhra, Advocate, for the Respondent ORDER The appellant is in appeal against the impugned order wherein a request for conversion of free shipping bills to drawback shipping bills was denied by the Ld. Commissioner. 2.  The facts of the case are that the appellant is a Public Sector Undertaking and engaged in the business on manufacturing and trading ....

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....ment of shipping bill on the basis of documentary evidence which was in existence at the time of export of goods and it is her contention that the documentary evidence was in existence at the time of export and those documents have not been considered by the adjudicating authority in the impugned order. On this ground alone, the impugned order is to be set aside. To support her contention, she rel....

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.... the appellant and submits that in the light of the decision in the case of Cargill India Pvt. Ltd. v. Commissioner of Customs & Central Excise, Visakhapatnam II reported in 2015 (325) E.L.T. 801 (S.C.), the Circular No. 4/2004-Cus., dated 16-1-2004 is applicable in the facts and circumstances of this case. 6.  Heard the parties and considered the submissions. 7.  We find that that....

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....ssed by Commissioner of Customs, Patna is set aside and the matter is remanded to him to allow the conversion of free shipping bills to DBK shipping bills under section 149 of the Customs Act, 1962, if otherwise permissible, independent of CBEC Circular dated 16-1-2004, after extending an opportunity of personal hearing to the appellant." 8.  Admittedly, in this case, no document has been ....