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2015 (1) TMI 205 - CESTAT MUMBAIDenial of conversion of shipping bills filed for obligation under the EPCG scheme to DEPB scheme - Held that:- As there was no declaration of PMV by the assessee therefore, conversion was not allowed. But in the case of Diamond Engineering (Chennai) Pvt. Ltd. (2013 (3) TMI 46 - CESTAT CHENNAI) this Tribunal has examined the decision of Actavis Pharma Manufacturing Pvt. Ltd. (2012 (12) TMI 152 - CESTAT, CHENNAI) relied upon by the learned AR and considered the fact of the case are not similar as in that case shipping bills were filed for the conversion of the shipping bills from Advance Licence Scheme to DEPB Scheme. In this case the facts are of similar to the facts of Diamond Engineering (Chennai) Pvt. Ltd. As the assessee sought conversion from DEEC scheme to DEPB scheme and examination level in both the situation are similar. Therefore, on the basis of the document produced at the time of export the adjudicating authority should have allowed the conversion. As those documents have not been examined by the adjudicating authority therefore, the matter needs examination at the end of the adjudicating authority to verify the fact that for conversion from EPCG scheme to DEPB scheme the export documents are sufficient to grant conversion or not. The adjudicating authority is directed to act accordingly and pass an appropriate order in accordance with law. - Matter remanded back - Decided in favour of assessee.
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