2007 (3) TMI 272

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....s of law : A.  "Whether the 'Conversion' of Shipping Bill from one scheme to another is a change substantive in nature and different than the 'Amendment' of document as envisaged u/s. 149 of Customs Act, 1962?" B.  "Whether the Hon'ble CESTAT was justified in holding that 'Amendment' of document as u/s. 149 of Customs Act, 1962 and Conversion of Shipping Bills from one scheme to anothe....

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....fter realising the mistake, the Respondent sought conversion of the same into DEEC Scheme. We have perused the Order-in-Original, wherein the Commissioner of Customs (Export) has categorically given a finding as under :- "Here, I find that the exporters M/s. Man Industries (I) Ltd., were entitled to avail the benefits of DEEC Scheme but they suo motu and on their own choice preferred export under....