2012 (10) TMI 10

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....For the Respondent: Shri Parmod Kumar, SDR The appellants have filed this appeal against the impugned order wherein conversion of their shipping bill from duty drawback scheme to advance licence scheme is denied. 2. The facts of the case are that the appellants filed a shipping bill on 2.7.2009 for export of readymade garments under advance licence cum duty drawback scheme. Thereafter, they ....

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....te when the conversion is allowed. Further, he submits that they are entitled for conversion of shipping bill from drawback scheme to advance licence scheme as per Board s Circular No.4/2004-Cus. dt. 16.1.2004 as their claim for conversion to advance licence scheme was not denied by the DGFT, Department of Commerce or the Customs due to any dispute. Further, he submitted that as part of the consig....

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....ersion from duty drawback scheme to advance licence scheme cannot be accepted on the premise that for export under advance licence scheme requires rigorous examination of goods as compared to the duty drawback scheme and the quantities mentioned in the advance licence has already been exported by the appellants. Therefore, they cannot export more quantity against the said licence. 5. Considered....

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....e claim cannot be denied on this ground. The denial on the ground that the Board s Circular No.4/2004-Cus. dt. 16.1.2004 is not sustainable as the conversion under advance licence scheme has not been denied by the DGFT or Ministry of Commerce or Customs due to any dispute. Therefore, the conversion from drawback scheme to advance licence scheme is available to the appellants. Further, part of the ....