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2004 (2) TMI 238 - AT - Customs

Issues:
Appeal against rejection of conversion of Drawback Shipping Bills into DEEC Shipping Bills.

Analysis:
The appeal before the Appellate Tribunal CESTAT, Mumbai was directed against the order of the Commissioner of Customs rejecting the appellant's request for conversion of Drawback Shipping Bills into DEEC Shipping Bills. The impugned order was essentially a communication from the Assistant Commissioner conveying the rejection of the conversion request. The grounds for rejection included discrepancies in dates of shipping bills and import against advance licenses, along with the assertion that conversion was not admissible due to reasons like lack of communication errors. The rejection was purportedly in accordance with relevant circulars issued by the Board.

Upon review, the Tribunal found that the grounds cited for rejection did not justify denying the conversion. It was noted that the goods for export had been examined without any objections, and the conditions for conversion as per Circular No. 6/2003-Cus. were met. Notably, conversion had been allowed for four out of six shipping bills covering the same product, indicating inconsistency in the decision-making process. Consequently, the Tribunal concluded that the rejection lacked a valid basis and ruled in favor of the appellant.

In the final judgment, the Tribunal allowed the appeal, setting aside the impugned order that denied the conversion. The shipping bills in question were directed to be converted into DEEC Shipping Bills, with instructions for customs authorities to treat them accordingly. The decision highlighted the importance of adhering to prescribed conditions for conversion and ensuring consistency in decision-making processes related to such requests.

 

 

 

 

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