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The CESTAT allowed the appeal and set aside the Commissioner's decision rejecting conversion of EOU shipping bills to DBK/DEPB shipping bills. It held the Commissioner's rejection violated principles of natural justice as no show cause notice or personal hearing was granted. The appellant had paid duty on clearances after de-bonding and closing stock, making them eligible for conversion u/s 149 of the Customs Act, 1962 as exports were from duty-paid inputs despite filing EOU shipping bills due to lack of final NOC. The CESTAT ruled the appellant was legally entitled to conversion.
The CESTAT allowed the appeal and set aside the Commissioner's decision rejecting conversion of EOU shipping bills to DBK/DEPB shipping bills. It held the Commissioner's rejection violated principles of natural justice as no show cause notice or personal hearing was granted. The appellant had paid duty on clearances after de-bonding and closing stock, making them eligible for conversion u/s 149 of the Customs Act, 1962 as exports were from duty-paid inputs despite filing EOU shipping bills due to lack of final NOC. The CESTAT ruled the appellant was legally entitled to conversion.
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