2018 (6) TMI 597

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....dhwa: After hearing both sides, I find that the appellant exported cotton linter from ICD, Jaipur under the cover of 17 duty free shipping bills during the period November, 2009 under the scheme of Vishes Krishi and Gram Udyog Yojna. As the Revenue was not satisfied about the identity of the exported goods, the assessment were kept provisional. Thereafter, the same were finalised by the Assessi....

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....ation as desired under rule 12(1)(a) of the Customs and Central Excise Duties Drawback Rules, 1995. As per the said provision, the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate or rates and make a declaration on the relevant shipping bill or bill of export that ....

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....ant exemption from observance of the provisions of Rule 12(1)(a) for the purpose of availment of drawback. The said circular was considered by the Tribunal in the case of Nucleus Satellite vs. Commissioner of Customs - 2007 (120) ECC 133 wherein the assessee's request to convert the shipping bills filed under DEPB scheme to drawback were permitted. I also take note of the Hon'ble Supreme Court dec....

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.... authority is that all the details required in terms of Rule 12(1)(a) does not stand provided by the appellant in the shipping bills. 5. On the other hand, ld. Advocate submits that the required details are already available in the said shipping bill. If that be so, the appellant request for conversion should not have been denied in view of the settled law. Accordingly, I set aside the impugned....