2007 (8) TMI 305 - AT - Customs

Request for conversion of free ship bills to DEEC scheme shipping bills rejected by Commissioner on ground that if the goods have been exported under free shipping bills, the same cannot be converted under any other beneficial scheme examination of the goods was done at the factory and sealed containers were allowed to be exported under the shipping bills. As such, there is no possibility of mis-declaration or misuse of the export benefits. As such, request for conversion has to be accepted

Summary

The Appellate Tribunal CESTAT Ahmedabad decided to allow the conversion of free ship bills to DEEC scheme shipping bills, disagreeing with a circular that prohibited such conversion. The Tribunal found no possibility of mis-declaration or misuse of export benefits and directed the Commissioner to accept the conversion request. The matter was remanded back to the Commissioner for further action.