2017 (12) TMI 512

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sides. 2. This appeal is filed against OIO-09/COMMISSIONER/2012 dt 01/10/2012 passed by the Commissioner of CUSTOMS(PREV)-JAMNAGAR. 3. Briefly stated the facts of the case are that the appellants during the relevant period was operating as an 100% EOU and imported duty free goods, under Notification No.52/2003-Cus dt 31.3.2003, for use in the manufacture and export of Cotton Yarn and Comber Noi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8)TMI.145.Cestat, Ahmd. since delivered in a different factual matrix, therefore not applicable to the facts and circumstances of the present case. Furthering his argument, the Ld Advocate has submitted that the present appellant is an 100% EOU and from the available records, as on date of export, the benefit of conversion of free-shipping bills into DEPB/DBK shipping bills can be allowed, without .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s into various schemes or for conversion from one scheme to another. It is his contention that following the said judgment in similar circumstances, the Hon'ble Delhi High Court in the case CC Vs Ginni International Ltd - 2014(307)ELT.466 (Del.) set aside the observations of the CESTAT in the case of an 100% EOU unit. He has further submitted that following the judgment in M/s Terra Films Pvt Ltd' .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X