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2014 (11) TMI 194 - CESTAT MUMBAIDenial of the conversion of shipping bill from DEPB to duty drawback scheme - Misdeclaration of goods - Held that:- Fact that during the period October 2000 to March 2001, the appellant filed shipping bill claiming the benefit under DEPB scheme. On examination, the goods were found misdeclared for availing the benefit of DEPB scheme. In these circumstances, the appellant applied for conversion of shipping bill from DEPB to duty drawback scheme. The provisions of conversion of DEPB to duty drawback scheme came on 28.01.2003 through CBEC Circular no. 6/2003-Cus. The letter dated 20.10.2001 have no legal sanctity in the matter as it is a mere communication between the department. Therefore, I do not find any infirmity in the impugned order; same is upheld - Decided against assessee.
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