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2015 (4) TMI 203 - AT - CustomsConversion of shipping bill from DEPB to advance authorization scheme - denial of the request of the exporter for conversion of shipping bill from DEPB to DEEC scheme - Held that:- Present shipping bill has been duly exported under advance authorization scheme before export of the goods. As per section 149 read with Board's circular dt. 16.1.2004 amendment between one scheme to another scheme should be allowed by the field where the documentary evidence which was in existence at the time of goods were cleared for export. So in the present case, all these facts are clearly confirmed that these facts are duly exported under the advance licence covered under shipping bill which is supported by invoice, ARE-1 and the certificate from the Superintendent who examined the goods and allowed for export. - due to inadvertence committed by the CHA who has filed the shipping bill under DEPB instead of rightly filing under advance licence. We also find that the exporter has filed the declaration before the authority that they will not claim any DEPB benefit against the said shipping bill. By relying on case law (2006 (5) TMI 36 - CESTAT, CHENNAI), we hold that the appellants are eligible for conversion of shipping bill dt. 19.2.2007 from DEPB scheme to advance licence scheme. Accordingly, we set aside the impugned order - Decided in favour of assessee.
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