COMMISSIONER OF CUSTOMS Vs. MAN INDUSTRIES (I) LTD

JUDGEMENT

(1.) Heard the learned Counsel for the parties. By this appeal, the Appellant is seeking to raise the following four questions of law :

(2.) In the present case, the Respondent had imported the goods under the DEEC licence with an export Obligations. However, while submitting the documents, it appears that the Respondent had inadvertently stated in Shipping Bill that they were seeking a benefit under DEPB Scheme. Later on after realising the mistake, the Respondent sought conversion of the same into DEEC Scheme. We have perused the Order-in-Original, wherein the Commissioner of Customs (Export) has categorically given a finding as under :-

(3.) We have also perused the order of the CESTAT, wherein it is clearly observed as under :-