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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether free shipping bills could be converted into DEPB shipping bills and DEPB benefit granted where the exporter had sought the benefit under the scheme but was made to clear the goods under free shipping bills, while denial could still survive for composite articles not verifiable at the time of export.
Analysis: The export invoices and packing lists reflected the DEPB group code, serial number and rate, showing an intention to claim the scheme benefit. The goods were examined by engineers and certified as fabricated structures of MS/HR plates, sheets, coils and strips, and the circumstances supported the claim that the exporter had been compelled to clear the consignments under free shipping bills. In such a situation, Circular No. 6/2003-Cus permitted conversion where the available export documents and examination reports established the exporter's entitlement. The earlier rejection was also found unsustainable where the goods were specifically covered by the relevant DEPB entry. At the same time, composite articles for which no inspection and weighment had been done at the time of export could not be granted the benefit merely on later assertion.
Conclusion: Conversion of the free shipping bills into DEPB shipping bills was permitted, and DEPB benefit was directed to be allowed where entitlement was established from the documents. DEPB benefit was not allowed for composite articles lacking contemporaneous verification.
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