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2013 (12) TMI 587 - AT - CustomsRejection of conversion of advance licence shipping bills to DEPB Scheme - Advance license cancelled - Benefit under DEPB Scheme - Held that:- appellants made export and they also got advance licence against the export made which was subsequently cancelled by the DGFT at the request of the appellant. It is not the case of the appellant that no export benefit was allowed. The appellant made request for conversion to DEPB Scheme, that too beyond the period prescribed under the Board Circular. For DEPB Scheme, the exporter has to declare the standard input-output norms and it has to be verified by the customs authorities. In the present case, this was not done - Decided against assessee.
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