2014 (11) TMI 194

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..... nation, the goods were found 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 commun .....

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..... led an application for conversion of these shipping bills from DEPB to duty drawback scheme which was rejected by the Adjudicating Authority on the premise that during the impugned period the provisions of conversion from DEPB to duty drawback scheme were not in force. In fact these provisions came into effect on 28.01.2003. Aggrieved from the said order, appellant is before me. 3. The Authoris .....

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