2014 (3) TMI 999

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..... o. 4/2004-Cus., dated 16-1-2004 and entertained undue request of the exporter under a misplaced sympathy. When the goods left India under certain declaration in shipping bill mentioning an incentive scheme and such declaration met scrutiny of Customs from that angle at the time of clearance, no belated switchover to a different scheme is permitted by law for want of scrutiny of the export under th .....

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..... ross/186/2011 - Final Order No. C/A/51347/2014-CU[DB] - Dated:- 20-3-2014 - Shri D.N. Panda, Member (J) and Manmohan Singh, Member (T) Shri V.P. Batra, DR, for the Appellant. Ms. Prajyoti Chadha, Advocate, for the Respondent. ORDER Revenue submits that there is no law to allow conversion of shipping bills from one promotion incentive scheme to another after goods are exported .....

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..... misplaced sympathy. When the goods left India under certain declaration in shipping bill mentioning an incentive scheme and such declaration met scrutiny of Customs from that angle at the time of clearance, no belated switchover to a different scheme is permitted by law for want of scrutiny of the export under the different scheme after export of the goods. Appellant does not have right under law .....

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