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2018 (2) TMI 1137 - AT - CustomsConversion of shipping bills - EPCG scheme to drawback cum-EPCG scheme - denial on the ground that no substantive reason for seeking conversion, after two years of export, was given other than ignorance of procedures for claiming duty drawback - Held that: - The scheme allows export and import for capital goods for predetermined or specified value of exports to be effected within a specified period. However, this scheme applies only to capital goods and not to inputs to be used in the manufacture of export products. There is no bar in the EPCG scheme to avail simultaneous drawback on the exported goods. Hence the exporter is very much entitled to seek conversion of ‘zero duty EPCG shipping bills’ to ‘zero duty EPCG scheme cum drawback scheme shipping bills’. The reason for grounds for rejection of the request by the adjudicating authority also does not pass muster since the said authority has only found fault with the appellant that ‘lack of coordination and ignorance of provisions cannot be considered as reasons beyond control of exporter’. Appeal allowed - decided in favor of appellant.
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