9911796707
TMI Blog2012 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... inable as the conversion under advance licence scheme has not been denied by the DGFT or Ministry of Commerce or Customs due to any dispute. Therefore, the conversion from drawback scheme to advance licence scheme is available to the appellants. Further, part of the consignment was under advance licence scheme and part of the consignment was under the drawback scheme and at the time of export, the consignment was examined by the Customs authorities as per advance licence scheme. Therefore, conversion can be allowed and cannot be denied on this premise only. Order is set aside - Decided in favor of assessee - C/342/2010 - Final Order No. 931/2012 - Dated:- 14-9-2012 - Shri Ashok Jindal J Appearance: For the Appellant: Shri A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied by the DGFT, Department of Commerce or the Customs due to any dispute. Further, he submitted that as part of the consignment was under advance licence scheme and a part of the consignment was under duty drawback scheme and the consignment was examined at the time of export of the goods, and all the documents were available at the time of clearance of goods as required by Section 149 of the Customs Act, 1962, therefore, their claim for conversion from duty drawback scheme to advance licence scheme be granted. 4. Learned SDR strongly opposed the contention of learned counsel and submitted that as the appellants have already got duty drawback sanctioned by the adjudicating authority, therefore, they cannot take double benefit at this s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable as the conversion under advance licence scheme has not been denied by the DGFT or Ministry of Commerce or Customs due to any dispute. Therefore, the conversion from drawback scheme to advance licence scheme is available to the appellants. Further, part of the consignment was under advance licence scheme and part of the consignment was under the drawback scheme and at the time of export, the consignment was examined by the Customs authorities as per advance licence scheme. Therefore, conversion can be allowed and cannot be denied on this premise only. The contention of learned SDR that the appellants have already fulfilled the export obligation against licence No.0910037756, therefore, they are not entitled to take benefit of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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