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TMI Blog2011 (7) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... advance licence No. 0310330457 dated 17.5.2005 issued by DGFT but erroneously the shipping bills were filed under DEPB scheme instead of DEEC scheme, which was detected subsequently. The appellant approached the Commissioner of Customs for conversion of all shipping bills into DEEC shipping bills vide their letter dated 21.06.2007. They also approached the DGFT for No Objection Certificate as they have not availed benefit of DEPB scheme and DGFT has advised them to approach the customs authorities for necessary action in the matter. The Assistant Commissioner disallowed their request of conversion vide his letter issued from file No. S/6-Gen-7951/2007 Exp D-node dated 11.3.2008 as per the order of the Additional Commissioner. Against the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under DEPB scheme. For availing DEPB scheme, SION No. C301 clearly mentions that for the export of Welding Electrodes, raw materials specified against C301 can be imported. He further states that even for the DEEC scheme, the same SION No. is applicable. Therefore, there was no reason for the Commissioner to reject the conversion of scheme from DEPB scheme to DEEC scheme. The case has been rejected under Circular No. 4/2004 dated 16.01.2004 for failure to meet the requirement of the condition which are reproduced below: - "(b) On the basis of available export documents etc., the fact of use of input is satisfactorily proved in resultant export product, (c) the examination report and other endorsements made in the shipping b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the exporter was not able to meet the requirement of conditions (b) and (c) of the Circular issued by the Board, therefore, the rejection of the conversion of shipping bill is perfectly in order. He further submitted that the exporter is already having advance licence No. 0310330457 dated 17.5.2005 under which the exporter was allowed to export the Welding Electrodes made by mild steel (manufactured from High Purity EQMS Wire Rods) and for export of 150 MTs of export product the import was permissible upto 126 MTs. He further submitted that in the shipping bills, the export product contains three different products as under: - (i) Tenalloy Z Plus, (ii) WB7018-1 VP, (iii) Tenacito Z Plus These three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner put up the file to the Commissioner, who agreeing with the lower authorities disallowed the conversion from DEPB to DEEC. I find that this is not a speaking order giving the clear finding of the Commissioner on the conditions of the Circular and also it is not clear from this order whether any opportunity was given to the exporter to explain their case and what was their stand for claiming the benefit of conversion from DEPB shipping bill to DEEC shipping bill. This order needs to be set aside on this ground alone because it is not a speaking order and has been passed without following the principles of natural justice. 7. Regarding factual point raised by the learned DR that the export product involved in the 12 shippi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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