2015 (1) TMI 205

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..... The appellants are in appeal against the impugned order denying conversion of shipping bills filed for obligation under the EPCG scheme to DEPB scheme. 2. Heard both sides. 3. The learned Counsel for the appellant submits that conversion has been denied by relying on the Board's Circular No. 4/2004-Cus., dated 16-1-2004 and the provisions to the Section 149 of the Customs Act, 1962. In .....

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..... -Chennai). 5. Considered the submissions made by both the sides. 6. The case law relied on by the learned AR is not relevant to the facts of this case as in that case free shipping bill was filed by the assessee and requested for conversion of the said free shipping bill to DEPB shipping bill. Therefore, this Tribunal arrived at a decision as there was no declaration of PMV by the asse .....

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..... ed by the adjudicating authority therefore, the matter needs examination at the end of the adjudicating authority to verify the fact that for conversion from EPCG scheme to DEPB scheme the export documents are sufficient to grant conversion or not. The adjudicating authority is directed to act accordingly and pass an appropriate order in accordance with law. 7. The appeal is allowed in these .....

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