TMI Blog2005 (7) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ey filed an application dated 19-6-2003 to the Deputy Commissioner of Customs, ICD, Hyderabad for conversion of Shipping Bills from duty free to DEPB in terms of the Ministry of Finance, Department of Revenue's Circular No. 6/2003-Customs, dated 28-1-2003 read with Circular No. 40/2003-Customs, dated 12-5-2003. They mentioned that the products exported by them were covered by DEPB rate list and requested for converting Shipping Bills to DEPB Scheme at the earliest. The Commissioner after examining the request of the exporter rejected the same. In the rejection letter, it has been stated that the application for conversion had been examined in the light of the Ministry's revised guidelines communicated vide Circular No. 4/2004-Customs dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants have exported 68 consignments of Leaf Spring Assemblies during the period 1997-2002 from ICD, Hyderabad under duty free Shipping Bills. Foreign Exchange has already been realised against the exports. (ii) Due to want of instructions permitting conversion of free Shipping Bills into DEPB Shipping Bills and lack of guidance and information, they exported the goods under the cover of 68 duty free. Shipping Bills. (iii) The types of cases where conversion of Shipping Bills may be allowed by the Commissioner of Customs and mentioned in Para 4 of the Circular No. 6/2003-Cus., dated 28-1-2003 and the conditions have been relaxed vide Circular No. 40/2003-Cus., dated 12-5-2003 in which it was clearly mentioned that subject to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such scheme should not be denied to the Appellant exporter, who have exported Leaf Spring Assemblies during the period 1997-2002 from ICD, Hyderabad under 68 duty free Shipping Bills and have earned the Foreign Exchange against such exports. 5. We have gone through the records of the case carefully. The Commissioner has given a finding that Circular No. 4/2004 dated 16-1-2004 would not apply to the appellant's case. However, he has rejected the claim of the appellants on the ground that It has been specifically stated in the Board's Circular that the conversion is to be considered in the case where exporter had the intention to file Shipping Bills under a particular export permission scheme but was forced to file free Shipping Bills . I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under these shipping bills. In our view, the Commissioner has not gone into the spirit of the Government Circulars and given more importance to its letter. In our view, the appellant would be entitled for the benefit of conversion into DEPB Shipping Bills in terms of the conditions in Para 4 (a), (b) and (c) read with condition given in Para 3 of the Circular No. 40/2003. Therefore, the entire issue is remanded to the Original authority to strictly examine whether these conditions have been fulfilled. If so, the appellants are entitled for the benefit. The fact that the appellant was not aware of the scheme or somebody told that they would not be entitled, etc. is not at all relevant and would not come in the way of conversion of the Shi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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