9911796707
TMI Blog2011 (2) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... of its claim in respect of free shipping bills converted into bills under the Duty Entitlement Pass Book ('DEPB') scheme by the Respondent Director General of Foreign Trade ('DEPB'). The conversion of free shipping bills into DEPB shipping bills was permitted first by a Circular dated 28th January 2003 issued by the Department of Revenue ('DOR'), Ministry of Finance. It was acknowledged that the DOR had come across cases where exporters were not allowed to file free shipping bills under a particular export promotion scheme including DEPB scheme. As a result, the exporters exported goods against free shipping bills. Later, the exporters had approached the authorities for conversion of such free shipping bills into one under the export promot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (c) of DOR Circular No. 6/2003-Cus., dated 28th January 2003 and also subject to the following condition : "the export has not availed benefit of any export promotion scheme and no fraud/or suspected manipulation and no investigations have been initiated against the party in respect of such exports under these shipping bills." 5. The present petition concerns the claim made by the Petitioner in separate applications in respect of the following free shipping bills which were converted into DEPB shipping bills : S. No. Date of Application Total Invoices DEPB Claim 1. 9th January 2004 15 966994.00 2. 27th February 2004 15 1968032.00 3. 31st March 2004 11 1163366.00 4. 31st March 2004 20 2404600.00 5. 31st March 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f on-line assessment, such request for conversion at a later date creates difficulties and it is not advisable to encourage such conversion. It is therefore, clarified that conversion of free shipping bills into Advance Licence/DEPB/DRFC shipping bills should not be allowed. As regards permitting conversion of shipping bills from one export conversion of free shipping bills into Advance Licence/DEPB/DFRC/Drawback shipping" Promotions scheme to another is concerned, it is clarified that such conversion should only be allowed where the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or customs due to any dispute. Such conversion may be permitted on merits by the Commissioner on case to case basis su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecember 2003 i.e. even prior to the Circular dated 16th January 2004 copies of the free shipping bills bearing endorsement of conversion as on 8th December 2003 have been enclosed as Annexure P-3 collectively. It is submitted that inasmuch as the conversion has already been granted, the claims cannot be rejected. Mr. S.K. Dubey, learned counsel for the Respondents reiterated the stand taken in the counter affidavit. 10. The above submissions have been considered. It appears to this Court that the claims of the Petitioner ought to have been accepted by the Respondents. It is not denied that the conversion of free shipping bills in question into DEPB bills was granted on 8th December 2003 itself. Therefore, even prior to the Circular da ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
