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2010 (7) TMI 847 - CESTAT MUMBAIConversion of shipping bills - DEEC to drawback scheme - Board’s Circular No. 4/2004-Cus. - Held that: - The Board’s circular contains some clarification with regard to conversion of free Shipping Bill to drawback Shipping Bill. Though the circular, at the outset, states that any such conversion cannot be allowed, it takes note of Rule 12(i)(a) of the Customs and Central Excise Duty Drawback Rules, 1995 and holds the view that it is open to the Commissioner to examine and consider individual request on merits in terms of the above rule. An exporter, who files a shipping bill under a DEEC Scheme, is required to furnish such particulars and make such declaration as may be necessary for the proper officer of Customs to consider grant of export benefit. Similarly an exporter who files a DEPB shipping bill also has to undergo the ordeal of furnishing extra materials and making declarations to the satisfaction of the proper officer of Customs so as to enable that officer to consider grant of the export benefit. These ordeals are not there in the case of an exporter who files a free shipping bill. Considering the matter from this angle, we think that conversion of a shipping bill from any export promotion scheme to another like the drawback scheme should be easier than one from free to drawback scheme. Therefore, it must be possible for the Commissioner of Customs to decide afresh, in the light of the principles laid down in the Board’s circular, the question of conversion asked for by the appellant. Appeal allowed by way of remand.
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