9911796707
TMI Blog2023 (8) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... her i.e. from drawback of DEPB Scheme. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of Milk Products and they have exported their products to Germany by various shipping bills. The details of shipping bills and the date of export are given herein below:- Invoice Number Shipping Bill No. Shipping Bill Date FOB Value CMSL/EXPORT/001 1161690 04.01.2010 6926480.00 CMSL/EXPORT/003 1055654 23.01.2010 7634870.00 CMSL/EXPORT/004 1063958 02.02.2010 7535930.00 As per the appellant, they have exported the goods for the first time, and therefore, inadvertently shipping bills were filed under Drawback Scheme where the rate of drawback was 1% whereas the appellant was duly entitled to export unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010 itself, it is provided that in both drawback scheme and DEPB scheme, there is same level of examination and therefore, conversion is permissible. He further submits that both the authorities did not consider the said circular and rejected the request for conversion on the basis of old circular. He further submitted that the appellant requested the authorities for conversion of shipping bill within six months which cannot be said to be unreasonable in any manner. He further submitted that there is no time limit provided under Section 149 of the Customs Act, 1962 seeking conversion of shipping bills from one scheme to another and it is only in Circular No. 36/2010, the time limit of three months from the date of let export order is prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant for conversion of shipping bill from duty drawback to DEPB by relying upon the Circular No. 04/2004 dated 16.01.2004 which stands substituted by another Circular No. 36/2010 dated 23.09.2010 which allows the conversion of shipping bill from one scheme to another. Further, we find that in this Circular itself, it is provided that in both drawback scheme and DEPB scheme, the level of examination is the same which shows that the request of the appellant should have been allowed by the authorities below, but both the authorities have rejected the request without considering the Circular No. 36/2010 dated 23.09.2010. Further, we find that in this case, the request for conversion was made within six months from the date of export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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