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NUCLEUS SATELLITE COMMUNICATIONS PVT. LTD. Versus CC (SEAPORT) , CHENNAI

2007 (6) TMI 333 - CESTAT, CHENNAI

EXIM - Conversion of free shipping bill into DEPB shipping bill - Held that: - The Circular of the Board No. 4/04 does not mention any statutory bar for denying the conversion claimed by the exporters. By denying export incentives granted by the Gove .....

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or the Appellant. Shri Mohideen, JDR, for the Respondent. [Order (Oral)]. - This appeal filed by M/s. Nucleus Satellite Communications Pvt. Ltd. is directed against a communication dated 28-6-05 of the Assistant Commissioner of Customs (Exports), inf .....

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35661 dated 31-12-2003 to UAE. Though the appellants had made several exports (25 containers per annum), by mistake they failed to indicate that the impugned exports had been made under the DEPB scheme. Their request for conversion of the free shippi .....

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overnment. The conversion thitherto allowed was stopped with effect from 16-1-04 on the ground of difficulties with the advent of online assessment by the Department as per the Circular. It is claimed that a legitimate entitlement granted by the Gove .....

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ants had made the export as per the procedure prescribed including endorsement of examination of the export cargo by the jurisdictional Central Excise Superintendent. The appellant was prepared to satisfy the departmental officers regarding the entit .....

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conversion requested for. He also cited this Tribunal s order in Kiran Pondy Chems Ltd. v. CC, Chennai reported in 2006 (203) E.L.T. 588 (Tri.-Chen.), where in this Tribunal had observed that by denying the conversion of free shipping bill into advan .....

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d exports could be treated as the DEPB export in view of the documents such as ARE-2 covering the consignment. 3. The ld. JDR submits that the relevant Circular No. 4/04 dated 16-1-04 does not allow conversion of free shipping bills into DEPB sh .....

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