ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 18.08.2025
Karnataka High Court Upholds Conversion of Shipping Bills from MEIS to DEPB Schemeโ
In a significant judgment delivered on July 30, 2025, the High Court of Karnataka at Bengaluru dismissed Customs Appeal No. 4 of 2022 filed by the Principal Commissioner of Customs, Bengaluru. โ The case revolved around the conversion of shipping bills under export promotion schemes, and the court upheld the decision of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bengaluru, in favor of the Assessee, M/s Louverline Blinds. โ
Background of the Case
M/s Louverline Blinds, engaged in the manufacture of motorized curtain and blind assemblies, imported inputs under an Advance Authorization License for manufacturing goods meant for export. โ The Assessee filed six shipping bills under the Merchandise Export Incentive Scheme (MEIS) but later sought to amend them to reflect exports under the Advance Authorization License. The Principal Commissioner of Customs rejected this request, citing Section 149 of the Customs Act, 1962, and Circulars No. โ 36/2010 and 6/2002. โ
The Assessee appealed to the CESTAT, which ruled in its favor, allowing the conversion of shipping bills from the MEIS Scheme to the Duty Entitlement Passbook (DEPB) Scheme. โ The Revenue challenged this decision in the High Court.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: Karnataka High Court
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