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TMI Blog2011 (1) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER As per facts on record, the appellant filed DEPB shipping bills for export of made-ups. The officer examining the shipping bills intimated the appellant as under :- "Item under export is not covered under heading 89/47 (c) of DEPB Schedule. Shipping bills be amended accordingly." 2. In view of the above, the appellants converted the said DEPB shipping bills into free sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 19-10-2004 The Deputy Commissioner (Customs) I.C.D. Tughlakabad, New Delhi. Subject : Finalisation of DEPB on Shipping Bills No. 1258946, dated 1-2-2003 and 1259229, dated 3-2-2003. Dear Sir, Kindly refer to our export shipments to USA under the following shipping bills : S. No. Shipping Bill No. Date Our Invoice No. Date FOB USD FOB INR 1. 1258946 1-2-2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For AVH ASSOCIATES Partner Encl : 1. Copy of letter No. F. No. 01/84/162/988/AM04DESV/585, dated 25-5-2004 from DGFT office. 2. Our letter dated 12th Feb., 2003. 3. Copies of our Invoice No. 50240, dated 29-1-2003, 50241, dated 29-1-2003. 4. Copies of our Packing List No. 60106, dated 29-1-2003, 60107, dated 29-1-2003. 5. Copies of Shipping Bill No. 1258946, dated 1-2-2003, 1259229, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of export. He also observed that at the time of examination of the goods, it was felt that the goods was not covered by DEPB scheme and shipping bills were converted to duty free shipping bills at the request of export/CHA. Accordingly, he held that such conversion cannot be permitted now. 6. We find that the observations of the Commissioner that DEPB shipping bills were converted into duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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