Home Case Index All Cases Customs Customs + AT Customs - 2008 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 635 - AT - CustomsShipping bills - Conversion of DEEC Scheme into DEPB Scheme - denial on the ground that the Appellants have not been denied Advance Licence benefit by the DGFT due to some dispute - Held that: - The request of conversion of shipping bills must be considered strictly in terms of conditions (b) to (e) of the Board’s circular No. 4/04-Cus. dt. 16-1-04, which are in accordance with the provisions of the proviso to Section 149 - while refusing the Appellant’s request for conversion of DEEC shipping bills into DEPB shipping bills, neither any personal hearing has been given, nor any specific findings on the point as to whether the conditions (b) to (e) of the circular dt. 16-1-04 are satisfied or not have been given. The impugned order is, therefore, set aside and the matter is remanded to the Commissioner for de novo consideration - appeal allowed by way of remand.
|