TMI Blog2012 (4) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... follow the requirements of Customs Public notice as none of the shipping bills were assessed by the Assistant Commissioner and the shipping bills were not filed 3 days in advance of shipment at the port of clearance – as per CBEC Circular No.10/1997-Cus, dt.17.4.97, the shipping bills for export made under DEPB scheme should bear Blue Colour Strip at the top and should indicate the serial number of the export product in the Public notice issued by DGFT specifying the rate of entitlement and the rate claimed - all substantive conditions for claiming benefit of DEPB scheme were not fulfilled conversion cannot be allowed – against assessee. - C/144 to 146/2009 - - - Dated:- 21-3-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in rejecting the request of the appellant for conversion of free shipping bills into DEPB shipping bills. 2. Ld.Consultant on behalf of the appellant submitted that the request of the appellant for conversion of shipping bills has been rejected without taking into account the Policy Circular No.44(RE-2010)/2009/14, dt.1.11.2011. He submits that according to this circular, the free shipping bills in respect of which the application for conversion was made between 28.01.2003 and 15.01.2004 and conversion was allowed, DEPB credit would be granted. He submits that this circular would mean that if the application has been made between 28.01.2003 and 15.01.2004, the appellants are eligible for conversion and therefore the Commissioner has err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t required the scrutiny/assessment of the shipping bills at a higher level, in the cases where DEPB benefits were claimed. 4. We have considered the submissions made by both sides. As regards Policy Circular dt.1.11.2011, the circular only directs the regional authorities to decide the admissibility of DEPB benefit in cases where the Commissioner of Customs has already allowed the conversion of free shipping bills to DEPB shipping bills. Apparently, this circular has been issued to the Regional Authorities in view of the fact that in several cases, even after conversion was allowed by Customs authorities, the Regional Authorities of DGFT have rejected grant of these benefits. In this case, the conversion was never allowed by Customs aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) The shipping bills are assessed by an officer not below the rank of Assistant Commissioner. (ii) Debit of the DEPB is made by the Assistant Commissioner of Customs. (iii) This condition relates to export consignment of synthetic textile. (Hence, not reproduced.) (iv) Consignment will be subject to test weight of container/packages on selective basis. (v) Shipping bills should be submitted at least 3 days in advance of shipment at the port of clearance, excluding holidays. 7. After going through the records, the Commissioner has observed that the appellant has not fulfilled the conditions No.(i), (iv) and (v). In this case, none of the shipping bills were assessed by the Assistant Commissioner and the shipping bills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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