2024 (12) TMI 96

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..... Sanjay Kakkar, Authorised Representative ORDER The present appeal has been directed against the rejection of the request for conversion of Shipping Bills under Advance Authorisation Scheme to Duty Draw Back Scheme, on the ground that the request was not made within three months from the date of the Let Export Order (LEO) in terms of Para 3 of the Board's Circular No.36/2010 - CUS dated 23.....

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.... the decision of the Commissioner lies with the CESTAT and not before the Commissioner (Appeals). Hence the present appeal has been filed before this Tribunal. 3. Heard Shri Satish Chandrasekar, Ld. Counsel for the appellant and Shri Sanjay Kakkar, the Ld. Authorised Representative for the Revenue. 4. The Ld. Counsel for the appellant has referred to the decision of this Tribunal in their ow....

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.... special petition filed against the decision of the Gujarat High Court has been dismissed by the Apex Court as reported in 2023 ( 385 ELT 1999 SC). 5. The issue in the present appeal is whether the request for conversion sought to be rejected under the circular no.36/2010 is sustainable is no longer res integra as referred to above in the decision passed by the Gujarat High Court which stands a....