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2013 (9) TMI 285 - AT - CustomsApplication for conversion – assesse seeks for conversion of shipping bills from DFRC scheme to DEPB scheme – Held that:- The request of the assesse for conversion of the shipping bill to DEPB scheme was justifiable and it cannot be said that the circular issued by the Board in 2004 bars the claim of the assesse – The description of the goods exported was exactly the same as mentioned in the DEPB schedule - In the case of DFRC scheme, the assesse was required to give technical characteristics of the material used by them so that the replenishment of those materials used by importation could be allowed – the Board had issued circular in 2010 which had further liberalized such conversions - the policy was designed to encourage the exports - in the facts and circumstances of the case a liberal view was called for. Period of limitation – Held that:- The application had to be considered on merits - In view of the Police report it cannot be said that there was five year delay in filing application – Decided in favor of assesse.
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