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2014 (3) TMI 13 - AT - CustomsConversion of Shipping Bills from Drawback and EPCG Scheme to EPCG Drawback and DEEC Scheme - Whether conversion without any proof for rejection of their request for allowing the benefit on export promotion scheme by DGFT, is appropriate in terms of Circular No.4/2004 dated 16.01.2004 - Held that:- examination by the Central Excise Officer cannot substitute for examination by the Customs officer. - for enabling an exporter to draw the benefit of any scheme, not only physical verification of documents would be required, but also verification of the goods of export and their examination by the customs was necessarily required to be done - Following decision of The Commissioner of Customs (Seaport-Export) Versus M/s. Suzlon Energy Limited [2013 (3) TMI 506 - MADRAS HIGH COURT] - Decided against assessee.
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