2011 (1) TMI 1310

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.... Shri B.L. Soni, SDR, for the Respondent. ORDER As per facts on record, the appellant filed DEPB shipping bills for export of made-ups. The officer examining the shipping bills intimated the appellant as under :- "Item under export is not covered under heading 89/47 (c) of DEPB Schedule. Shipping bills be amended accordingly." 2. In view of the above, the appellants converted th....

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....p;             19-10-2004 The Deputy Commissioner (Customs) I.C.D. Tughlakabad, New Delhi. Subject :     Finalisation of DEPB on Shipping Bills No. 1258946, dated 1-2-2003 and 1259229, dated 3-2-2003. Dear Sir, Kindly refer to our export shipments to USA under the following shipping bills : S.....

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....ion of DEPB @ 13% totalling Rs. 3,19,078.00 at the earliest for both the above mentioned shipping bills. Please let us know if you require anything else from our end. Thanking you For AVH ASSOCIATES Partner Encl : 1.       Copy of letter No. F. No. 01/84/162/988/AM04DESV/585, dated 25-5-2004 from DGFT office. 2.    ....

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....SDR for the respondent, we find that the Commissioner, for rejecting the request of the appellant, has observed that the party themselves was not sure about their stand and that is why they send a representation to DGFT. He also observed that the appellant's letter dated 12-2-2003 indicating that the shipment should be treated as under protest was after finalisation of the assessment and was not a....