TMI Blog2012 (9) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... toms for an order under the proviso to Rule 12(1) of the Drawback Rules - Assistant Commissioner had not done that - 3rd respondent directed to consider the claim of the petitioner for benefits under the drawback scheme by exercising his discretion under the proviso to Rule 12(1) - 5549 of 2007(I) - - - Dated:- 19-7-2011 - S. Siri Jagan, J. REPRESENTED BY : Shri A.M. Shaffique (SR), for the Petitioner Shri John Varghese, ASG, for the Respondent. [Judgment]. The petitioner is a proprietary concern engaged in the business of export of various items like jute rugs, coir door mats, matting, carpets, grass mats etc., to various foreign countries. The Government of India offers benefits to exporters under various schemes like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade a condition precedent for applying for conversion from that scheme into another scheme. The petitioner submits that because of various decisions of the Tribunal, which have been upheld by this court, the Government themselves have issued another Circular dated 23-9-2010, whereby the rigorous conditions in Exts. P1 to P3 have been subsequently liberalised but only prospectively. The petitioner s primary contention is that the Assistant Commissioner had no jurisdiction to reject the claim of the petitioner insofar as the petitioner s claim was liable to be placed before the Commissioner under Rule 12(1) of the Drawback Rules, the proviso to which gives a discretion to the Commissioner of Customs to exempt a particular exporter from comply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B scheme. But, that does not prevent the petitioner from claiming the benefit under the drawback scheme by resorting to Rule 12 without even seeking conversion from the DEPB scheme. Rule 12 reads thus : Rule 12. Statement/declaration to be made on exports other than by Post. - (1) In the case of exports other than by post, the exporters shall at the time of export of the goods - (a) state on 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 - (i) a claim for drawback under these rules is being made; (ii) in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be so imported and are not being obtained from indigenous sources. (Underlining supplied) Under the proviso to Rule 12(1), the discretion is vested with the Commissioner of Customs to waive the conditions for claiming the benefit under the drawback scheme. Therefore, even without getting the claim of the petitioner denied under the DEPB scheme, the petitioner could have independently sought the benefit of the proviso to Rule 12(1). As such, the consideration of Exts. P1 to P4 circulars or the present Circular dated 23-9-2010 is not mandatory at all. In fact, the latest Circular dated 23-9-2010 shows that in view of the decisions of the Tribunal and this court on the question, the Government themselves had decided to liber ..... X X X X Extracts X X X X X X X X Extracts X X X X
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