9911796707
TMI Blog2025 (3) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Government of India for exports, such as DEEC scheme, drawback scheme, DEPB scheme. All such schemes are meant to refund the custom duties or excise duties and other indirect taxes suffered on the input goods on the exported goods. During the period 1995 and 1997, few consignments were exported by the appellant under DEEC scheme. The appellant realized the export proceeds. But at the time of import of the goods or endorsement of DEEC book, the custom authorities raised certain disputes on input materials so to be imported by the appellant on the purported ground that in the export goods, denier of the fabric is not mentioned, and therefore, the imported fabric could not be made relatable to export goods. In the facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that entry in the DEEC book was not done as the danier of the fabric was not mentioned which is normally not required. The exports were allowed under the DEEC scheme and no objection was raised at the time of export. The appellant has suffered incidence of duties on inputs on the exported goods which were required to be reimbursed. Nonetheless, the adjudicating authority rejected the conversion of the shipping bill on the ground of delay as well as on the ground that DEEC endorsement was not done by the Customs Department. The reason of the rejection is perverse and superfluous. 5. With respect to the shipping bill numbers 17-22, the appellant exported the goods on the basis of application made for issue of the advance license, but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uly 2003 and there was no delay on the part of the petitioner. 10. Therefore, as the conversion of drawback is denied consequently disbursement of drawback is also denied. Against the said order, the appellant is before us. 11. The details of shipping bills are as under:- S. NO. SHIPPING BILL DATE QTY (pcs) DESCRIPTION 1 DEEF-1128 27-03-95 6000 Gents shins 2 DEEF-1126 4100 Ladies dress sets 3 DEEF-1129 1900 Ladies coat 4 DEEF- 1130 250 Ladies dress 5 DEEF-1131 1500 ladies dress 6 DEEF-1127 5760 Ladies Iong coat 7 DEEF-1237 29-03-95 13000 Ladies dress 8 DEEP-1236 12500 Ladies long coat 9 DEEF-212 07-08-95 10000 Ladies dress 10 DEEF-213 5000 Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the reasons for denying the conversion of the S/Bills into drawback claim of S/Bills. The order is therefore, required to be set aside. We order accordingly. The conversion request is allowed and that drawback amount available should be determined by the proper officer of the Customs House, after giving an opportunity to the exporter, to submit such collateral evidence as may be available with them to substantiate the claim. The order impugned is set aside, appeal allowed as regards the conversion of shipping bills allowed only and matter disposed of in the above terms." 13. Therefore, drawback claim cannot be denied to the appellants. 14. It is further submitted that the drawback claim sought to be denied on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd matter disposed of in the above terms."
19. Therefore, we hold that the appellant is entitled for conversion of their shipping bills from DEEC scheme to drawback scheme.
20. We further take note that it is the duty of the adjudicating authority under which chapter heading the case of the assessee falls for claim of drawback and same is to be finalized accordingly.
21. In that circumstances, we direct that the adjudicating authority shall within one month of receipt of this order, shall calculate the drawback claim of the appellant and pass an appropriate order for sanctioning of drawback claim in accordance with law.
Appeal disposed of by way of remand.
(Order pronounced in the open court on 28.02.2025.) X X X X Extracts X X X X X X X X Extracts X X X X
|
