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2012 (9) TMI 347 - HC - CustomsDrawback claim - conversion of shipping bill from DEPB scheme to Duty Drawback Scheme - Assistant Commissioner, rejected the claim of the petitioner treating the same as a claim for conversion from DEPB scheme to draw back scheme, on the ground that the petitioner’s claim for DEPB scheme has not been denied, which is a condition precedent for conversion of the claim under the DEPB scheme to one under the Drawback scheme – Held that:- Power to consider the claim under the proviso to Rule 12 is squarely on the Commissioner of Customs. As such, the Assistant Commissioner of Customs was bound to place the matter before the Commissioner of Customs for an order under the proviso to Rule 12(1) of the Drawback Rules - Assistant Commissioner had not done that - 3rd respondent directed to consider the claim of the petitioner for benefits under the drawback scheme by exercising his discretion under the proviso to Rule 12(1)
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