mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.69 OF 2009 Commissioner of Customs (EP) ..Appellant Vs. M/s.Peetee Coach Builders (P) Ltd..Respondents Mr. R.V. Desai, Senior Advocate with Mr. R.B. Pardeshi, for the Appellant. Mr. Sujay Katawala with Ms. Barsha Parulekar, for the rspondent. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : 23RD SEPTEMBER , 2009 P.C. Revenue is in Appeal against the order of CESTAT. Three questions have been raised. In our opinion, the following question can answer the substantial question of law as raised:- “(a) Whether the Hon’ble CESTAT was correct in deciding the issue on the basis of Central Board of Excise & Customs Circular No.74/97, dated 30.12.97 and permitting conversion of Free Shipping Bills into Duty Drawback Shipping Bills when the conversion of Free Shipping Bills has been expressly disallowed by Central Board of Excise & Customs Circular 04/2004 dated 16.1.2004.” 2. The grievance of the Revenue is that the learned Tribunal relied on the judgment in Terai Overseas Limited vs. Commissioner of Customs, Mumbai, 2001 (137) E.L.T. 683 (Tri.Kolkata) without taking into consideration Circular 4/2004-Cus.dated 16th January, 2004 issued by the Central Board of Excise and Customs, New Delhi. 3. After hearing the parties, in our opinion considering that the said Circular would be relevant and has not been considered by the learned Tribunal which in Terai Overseas Limited (supra) considered earlier Circulars, justice would be met, if the order is set aside and the matter is restored to file of the Tribunal for deciding the matter afresh and also to consider the Circular dated 16th April, 2004. 4. Appeal accordingly allowed. There shall be no order as to costs. The learned Tribunal on the Respondents producing the copy of this order to dispose of the appeal as early as possible. (D.G. KARNIK,J.) (F.I. REBELLO,J.)