9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 587 - AT - CustomsRejection of conversion of advance licence shipping bills to DEPB Scheme - Advance license cancelled - Benefit under DEPB Scheme - Held that - appellants made export and they also got advance licence against the export made which was subsequently cancelled by the DGFT at the request of the appellant. It is not the case of the appellant that no export benefit was allowed. The appellant made request for conversion to DEPB Scheme, that too beyond the period prescribed under the Board Circular. For DEPB Scheme, the exporter has to declare the standard input-output norms and it has to be verified by the customs authorities. In the present case, this was not done - Decided against assessee.
Issues: Conversion of advance licence shipping bills to DEPB Scheme
Analysis: The appeal was filed against the Commissioner of Customs' decision to reject the request for converting advance licence shipping bills to the Duty Entitlement Pass Book (DEPB) Scheme. The appellants exported goods under the Advance Licence Scheme between January 2007 and April 2011. They later requested the cancellation of the advance licence, which was accepted. Subsequently, they sought conversion of shipping bills to the DEPB Scheme, which was denied by the impugned order. The appellant argued that due to the closure of their factory, they could not utilize the advance licence obtained against the exports and thus wanted to claim benefits under the DEPB Scheme. They relied on a Board Circular from 2004 allowing such conversion. However, the Revenue contended that the request for conversion must be made within one month from the date of export, whereas in this case, the request was made after four months. The Revenue supported its position with the same Board Circular from 2004. The Tribunal noted that the appellants did export goods and obtained an advance licence against those exports, which was later canceled at their request. However, the appellants did not claim that they were denied export benefits. The request for conversion to the DEPB Scheme was made beyond the timeline specified in the Board Circular. Additionally, for the DEPB Scheme, exporters must declare standard input-output norms, which were not verified in this case. Consequently, the Tribunal found no fault in the impugned order and dismissed the appeal.
|
