2014 (11) TMI 194

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..... Comm (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order denying the conversion of shipping bill from DEPB to duty drawback scheme. 2. The brief facts of the case are that during the period October 2000 to March 2001, the appellant filed shipping bill under DEPB scheme which was found to be misdeclared and not entitled for benefit of DEPB scheme. In these c .....

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..... misdeclared for availing the benefit of DEPB scheme. In these circumstances, the appellant applied for conversion of shipping bill from DEPB to duty drawback scheme. The provisions of conversion of DEPB to duty drawback scheme came on 28.01.2003 through CBEC Circular no. 6/2003-Cus. The letter dated 20.10.2001 have no legal sanctity in the matter as it is a mere communication between the departme .....

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