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TMI Blog2014 (1) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim of DEPB scheme under three shipping bills dated 16.06.1999 and 05.07.1999 respectively. The appellant claimed benefit of DEPB Credit @ 11% on FOB and obtained a DEPB Licence dated 25.02.2000 having a validity period of 12 months for the duty credit of Rs. 1,83,361/-. However, the Dy. Commissioner disallowed DEPB on 22.03.2000 on the ground that the export goods were yarn dyed but not processed and the appellant could not prove the fact of processing of fabric with the help of AR4 in terms of Board's Circular No. 54/99/99 since the appellant were Merchant exporters. The appellant thereafter approached the Jt. DGFT, Mumbai for the cancellation of the DEPB Licence. The Jt. DGFT vide letter dated 30.03.2001 informed the appellant that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The learned A.R. appearing for the department submitted that they did not make the request within one month from the date of denial of DEPB benefits as provided in Circular No. 4/2004-Cus dated 16.01.2004. 6. In his rejoinder the learned Advocate appearing for the appellant submitted that they have applied for the conversion of shipping bill from DEPB to Drawback scheme much prior to rejection of the request (in 2000) but their file was missing for the last five years in the department, only on 05.12.2006 the learned Commissioner has taken a decision on their request. 7. I have carefully considered the submissions and perused the records. 7.1 Undisputedly the export was made under the DEPB scheme and no objection was raised at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised agent has, for reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any, made by such exporter or his authorised agent, and for reasons to be recorded, exempt such exporter or his authorised agent from the provisions of this clause; (b) furnish to the proper officer of Customs, a copy of shipment invoice or any other document giving particulars of the description, quantity and value of the goods to be exported. (2) Where the amount or rate of drawback has been determined under rule 6 or rule 7, the exporter shall make an additional declaration on the relevant shipping bill or bill of export that - &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping bill under a DEEC Scheme, is required to furnish such particulars and make such declaration as may be necessary for the proper officer of Customs to consider grant of export benefit. Similarly an exporter who files a DEPB shipping bill also has to undergo the ordeal of furnishing extra materials and making declarations to the satisfaction of the proper officer of Customs so as to enable that officer to consider grant of the export benefit. These ordeals are not there in the case of an exporter who files a free shipping bill. Considering the matter from this angle, we think that conversion of a shipping bill from any export promotion scheme to another like the drawback scheme should be easier than one from free to drawback scheme. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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