DEPB verification claim failed for non-compliant shipping bills that omitted mandatory product and weight particulars.

A DEPB verification claim was required to be supported by specific declarations in the shipping bills, including the composite product description, total net weight, constituent items attracting DEPB with their DEPB numbers and credit rates, and items not attracting DEPB with their combined weight. As the shipping bills omitted these particulars, the prescribed condition was not met. The rejection of the DEPB claim was therefore justified, and the appellate order upholding that rejection was sustained.

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Issues: Whether the claim for DEPB verification was liable to be rejected for failure to mention the required particulars in the shipping bills.

Analysis: The DEPB general instruction required the exporter to declare in the shipping bills the description of the composite product with total net weight, the description of constituent items attracting DEPB with their DEPB numbers, credit rates and total weight, and the description and combined weight of items not attracting DEPB. The shipping bills did not contain these particulars, so the stipulated condition remained unfulfilled.

Conclusion: The rejection of the DEPB verification claim was justified and the order of the Commissioner (Appeals) was upheld.

Final Conclusion: The appeal failed to dislodge the rejection of the DEPB claim based on non-compliance with the prescribed declaration requirements.

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