2013 (4) TMI 443

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ise to disputed export - Held that - It appears that the instructions of the Board through circular No. 04/2004 contingent events are permitted to be considered by the authority for conversion of the shipping bill. One of such contingency being denial of export promotion scheme by DGFT/Ministry of Commerce or by Customs authority give rise to disputed export. However, conversion is permitted on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... initial stage under DEPB scheme bonafide. In such circumstance Board s Circular No. 04/2004-Cus dated 16.1.2004 comes to rescue of the appellant to allow shipping bill to be treated as a shipping bill under DEPB scheme. 3. To the aforesaid proposition, learned D.R. disagree and contended that when export was made under a particular scheme i.e. Advance Licence Scheme that cannot be converted int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authority for conversion of the shipping bill. One of such contingency being denial of export promotion scheme by DGFT/Ministry of Commerce or by Customs authority give rise to disputed export. We are satisfied that rejection of the application of the appellant by DGFT amounts to denial of governance of the export scheme to the appellant which falls within Sub-para 3.2 of the Circular. However, c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X