2014 (8) TMI 465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Shri M S Reddy, Dy Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein conversion of shipping bill from DEEC Scheme to draw-back scheme was denied by the learned Commissioner. 2. Brief facts of the case are that the appellant filed a shipping bill under DEEC scheme but as the appellant has surrendered the DE....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n taken into consideration while clearance was given before export of the consignment therefore, conversion is necessary in this case. 5. The learned A.R. reiterated the findings of the impugned order. 6. Considered the submissions made by both the sides. 7. As per the CBEC Circular No.04/2004-Cus dated 16.01.2004 the condition for conversion is that if benefit under DEEC Scheme is denied....