COMMISSIONER OF CUSTOMS Vs. GINNI INTERNATIONAL LTD.

JUDGEMENT

(1.) THE office report discloses that the assessee/respondent was served. There is, however, no appearance on its behalf.

(2.) ADMIT .

(3.) THE facts on record show that the respondent/assessee was a registered Export Oriented Unit (EOU). On 04.03.2008 it applied for obtaining of the no objection certificate and claimed that no tax liability existed on that day. It, therefore, sought to be converted into a Domestic Tariff Area (DTA) Unit. On 18.03.2008, the Revenue granted the ''No objection Certificate '' to enable the conversions sought and on 31.03.2008 the actual debonding took place. Thereafter, on 07.05.2008, the respondent/assessee sought for amendment of four shipping bills in respect of consignments exported on 07.03.2008, 11.03.2008 and 13.03.2008. It was contended that this was essential for it to claim benefits under DTA Scheme such as duty draw back etc. The claim was rejected by the Revenue, through the order in original dated 27.06.2008. The Commissioner relied upon the terms of a circular issued by the Board Circular No. 4/04 -Cus, dated 16.01.2004, which stated that conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills should not be allowed and that conversion should be only allowed where benefit of an Export Promotion Scheme by the Customer has been denied due to any dispute.