2019 (1) TMI 1672

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....ER Per: C J Mathew The present appeal of M/s PLG Power Ltd against order-inoriginal no. 107/2008 dated 6th October 2008 pertains to the denial of their request for conversion of shipping bills filed under the 'Duty Exemption Entitlement Certificate' (DEEC) scheme in the Foreign Trade Policy notified under Foreign Trade (Development and Regulation) Act, 1992, to shipping bills entitled to claim f....

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....g duties borne by the exporter in the production of goods that are sent out of the country tracing its antecedent to the principle the cost of goods that are sent to another customs jurisdiction is not burdened with the duties that devolve on clearance within the country. 4. Though the condition and the obligation, even the percentage, are distinct, 'SECTION 149. Amendment of documents. - Sav....

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.... govern the exercise of such discretion in the interest of consistency and safeguards. 5. Reliance is placed by the Learned Authorised Representative on the decision of the Tribunal in Kaytee International v. Commissioner of Central Excise (EP), Mumbai [2008 (224) ELT 271 (Tri-Mumbai), J.S. Garments v. Commissioner of Central Excise (EP) [2008 (232) ELT 558 (Tri-Del)] and the decision of the Hon....