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2009 (10) TMI 762 - AT - CustomsConversion of shipping bills - ‘free shipping bills’ to ‘drawback shipping bills’ - whether, the Commissioner has the power to permit conversion of the free shipping bills to drawback shipping bills? - Held that: - In the case of drawback shipping bills, in normal course, there should be a declaration by the exporter that a claim for drawback is being made. In certain situations, there should also be a declaration that no separate claim for rebate of duty or service tax has been or will be made to the Central Excise authorities. The proviso to Rule 12(1) of the Drawback Rules empowers the Commissioner to exempt the exporter from making such declarations. It would follow that the proviso to Rule 12(1)(a) of the Drawback Rules is also an enabling provision for the Commissioner of Customs to permit conversion of free shipping bills to drawback shipping bills. In the result, the Commissioner can exercise this power under Section 149 of the Customs Act read with the proviso to Rule 12(1)(a) of the Drawback Rules - appeal allowed by way of remand.
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