2010 (11) TMI 269

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....ha Koka, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)].  - This appeal filed by M/s. JSW Steel Ltd. is directed against a communication dt. 13-10-2009 issued by the Asst. Commissioner of Customs, Kakinada. In the said letter, the Asst. Commissioner communicated the decision of the Commissioner rejecting the request of the appellants for conversion of EP copy of shipp....

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....scheme in the EP copy had not been availed. In the instant case, the appellant could not have obtained benefit of the DEPB scheme for the reason that DGFT had withdrawn the DEPB scheme in respect of Steel Slabs under Public Notice (RE-2007)/2004-2009 No. 130 dt. 27-3-2008. The appellants also rely on a decision of the Tribunal in the case of Metallic Bellows (I) Pvt. Ltd. v. CC, Nhava Sheva [2008 ....

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....its that the impugned order rejected the application of the appellants to the Commissioner by a cryptic non-speaking communication issued on his behalf by the Asst. Commissioner. 4. We also heard the ld. SDR. She submits that conversion of shipping bills from one export scheme to another is subject to conditions prescribed in Circular No. 4/2004-Cus., dt. 16-1-2004. She invites our attenti....

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....ions of the Export Promotion Scheme into which he is seeking conversion. (e)     The exporter has not availed benefit of the export promotion Scheme under which the goods were exported and no fraud/ misdeclaration/manipulation/investigation is initiated against him in respect of such exports. 5. On a careful consideration of the submissions made by both sides and on ....