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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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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 filed after discharge of duty liability by a 100% EOU but before issuance of the final debonding order could be converted into drawback shipping bills.
Analysis: Paragraph 6.18 of the Foreign Trade Policy contemplated that after payment of duty and issue of the no dues certificate, but before the final debonding order, the unit would not be entitled to claim EOU exemptions and could claim duty drawback. The payment of duty on 4.3.08 was the substantive event, while issuance of the no objection certificate was a procedural step that related back to the date of payment. Once the unit had discharged its entire duty liability, it ceased to enjoy the benefit of the 100% EOU scheme for the relevant period and stood entitled to the benefits available to a DTA unit. The objection based on the shipping bills having initially been filed as free shipping bills was not accepted, since the export procedure and stuffing under Customs supervision were not in dispute and the goods exported matched the declarations.
Conclusion: The conversion of the free shipping bills into drawback shipping bills was permissible and the claim for consequential relief was maintainable in favour of the appellant.
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