2014 (8) TMI 465 - AT - Customs

Denial of conversion of shipping bill from DEEC Scheme to draw-back scheme - Commissioner has denied the conversion of shipping bill on the ground that as per the CBEC Circular No. 04/2004-Cus dated 16.01.2004 conversion from DEEC Scheme into draw-back scheme can be allowed if benefit under DEEC Scheme is denied by DGFT/Ministry of Commerce or Customs authorities - Benefit not denied to assessee - Held that - As per the CBEC Circular No.04/2004-Cus dated 16.01.2004 the condition for conversion is that if benefit under DEEC Scheme is denied by DGFT/Ministry of Commerce or Customs authorities in that case conversion can be allowed. Admittedly in this case benefit under DEEC Scheme was not denied to the appellant. Therefore the learned Commissioner has rightly denied the conversion of shipping bill from DEEC Scheme to draw-back Scheme. In these circumstances I do not find any infirmity with the impugned order and the same is upheld - Decided against assessee.

Summary

Issues: Conversion of shipping bill from DEEC Scheme to draw-back scheme

Analysis:
The appellant sought conversion of a shipping bill from the Duty Exemption Entitlement Certificate (DEEC) Scheme to the draw-back scheme after surrendering the DEEC license. The learned Commissioner denied the conversion citing CBEC Circular No. 04/2004-Cus, which allows conversion only if benefits under the DEEC Scheme are denied by the authorities. The appellant argued that since goods were examined, valued, and cleared for export, conversion was necessary. The Appellate Tribunal noted that as the benefit under the DEEC Scheme was not denied to the appellant, the conversion could not be allowed. Therefore, the impugned order denying the conversion was upheld, and the appeal was dismissed.

Key Points:
- The appellant filed a shipping bill under the DEEC Scheme but surrendered the DEEC license.
- Conversion to the draw-back scheme was sought for export benefit.
- The Commissioner denied conversion based on CBEC Circular No. 04/2004-Cus criteria.
- Appellant argued for conversion due to goods examination and clearance.
- Tribunal upheld the denial of conversion as benefit under DEEC Scheme was not denied.
- Impugned order was sustained, and the appeal was dismissed.