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2014 (12) TMI 691 - HC - CustomsDEPB conversion - conversion of free shipping bill into a DEPB Bill - Whether Free Shipping Bill can be converted into DEPB Shipping Bill after export by virtue of proviso to Section 149 of Customs Act, 1962 - Held that:- Section 149 of the said Act deals with discretion of the officer concerned to make such kind of amendment on the basis of the facts and circumstances mentioned therein. Since the claim of the first respondent is to convert Free Shipping Bill into DEPB Shipping Bill and that too on the basis of public notice, wherein certain benefits have been announced, the claim of the first respondent cannot be considered beyond scope of law. Such kind of conversion is permissible on the basis of submission of relevant documents for verification. Therefore, viewing from any angle, the order passed by the CESTAT cannot be considered as incorrect and the substantial questions of law settled in the present Civil Miscellaneous Appeal are not having substance at all and altogether, this Civil Miscellaneous Appeal deserves to be dismissed. - Decided against Revenue.
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