2004 (4) TMI 103

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....d order-in-original passed by the Commissioner of Customs, Amritsar, the issue relates to conversion of drawback shipping bill initially filed by the appellants at the time of export of the goods (tractors) to Zimbabwe and South Africa in January 2003, to DFRC scheme. The Commissioner has rejected the request of the appellants for this conversion on the ground that they were not forced to file ini....

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....appellants applied for the conversion of their shipping bills from drawback scheme, to DFRC scheme. The Board's Circular referred above is quire clear in this regard and in Para 4 of the above said circular, it has been clearly provided that the following two types of cases conversion of shipping bill may be allowed : (i)         Where the exporter wanted....

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....e not entitled to avail the benefit of DFRC scheme. Their goods stood covered under the Standard Input-Output Norms given at Sl. No. © 969 EXIM Policy 2002-2007. They have also produced a Chartered Engineer's Certificate (Copy at Page 79 of the paper book) in that regard. Therefore, in view of the above referred Board's Circular 6/2003-Cus., the conversion of the shipping bill of the appellants f....