HERO CYCLES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal the appellants have challenged the validity of the impugned order vide which their request for conversion of duty free shipping bills into drawback shipping bills had been declined by the learned Commissioner.

(2.) The learned Counsel has contended that the goods were actually exported by the appellants in a hurry, to Myanmar and they failed to mention on the bills as drawback shipping bills, although in the shipping instructions, it was so mentioned. He has also contended that the claim for conversion of the shipping bills into drawback shipping bills was made within time and it has been wrongly held to be time barred. The learned Counsel has relied upon the ratio of law laid down in Smruti Pottery Works v. Commissioner of Customs, Kandla - 2004 (163) E.L.T. 184. On the other hand, the learned DR has reiterated the correctness of the impugned order.

(3.) I have heard both the sides and gone through the record.