Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1481 - CESTAT MUMBAIDenial of conversion of 3 Shipping Bills from DEPB scheme to Drawback - Expired license - Held that:- Held that:- shipment had taken place in the year 1999 and the department took about 7 years to decide the request of the appellant and in this manner 14 years had lapsed since the shipment was made. IF the case is remanded to the ld. Commissioner for deciding the issue it is not certain as to how much more time it would take the matter. It is pertinent to mention here that DEPB shipping bill has to undergo higher amount of rigour in comparison to Drawback shipping bill. The shipping bill was passed without any objection at the time of the shipment. Further it is not the case of the department that the goods have not been exported and reached to destination and the export proceeds has not been realized nor it is the case of the department that the appellants are claiming double benefit under two different schemes. The exporter cannot be penalized for the inaction of the department at the time of allowing the shipment and thereafter. In these circumstances I allow the conversion of shipping bill from DEPB to Drawback and direct the concerned authority to decide the Drawback claim as per law expeditiously - Decided in favour of assessee.
|