2024 (11) TMI 806

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....JUDICIAL ) Shri AB Nawal , Cost Accountant for the appellant Shri Ram Kumar , Assistant Commissioner ( AR ) for Revenue ORDER PER : C J MATHEW The limited issue in this appeal of M/s John Deere India Pvt Ltd is the manner in which export consignments of their were dealt with by the customs authorities during the period between 'in principle debonding' and the 'final exit' in terms of the Fore....

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....mber 2021 with the final debonding ordered after issue of 'no due certificate' on 23rd August 2024 by the customs authorities 3. Learned Cost Accountant submitted that the appellant had sought formal approval for conversion of shipping bills from that of 'export oriented unit (EOU) scheme' to that under 'claim for drawback' in accordance with section 75 of Customs Act, 1962. According to him, aft....

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....rment stipulation, restrictions put in place by Central Board of Excise & Customs (CBEC) is contrary to law. He has relied upon the decision of the Tribunal in, among others, that of Seco Tools India Pvt Ltd v. Commissioner of Customs (Export), Air Cargo Complex, Mumbai in order [final order no. A/85916/2022 dated 29th September 2022] disposing off appeal [customs appeal no. 86895 of 2016] against....