Home Case Index All Cases Customs Customs + AT Customs - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 1140 - AT - CustomsConversion of shipping bills - the free shipping bills filed by the respondent were allowed to be converted for considering grant of drawback - rejection of conversion of shipping bills on the ground that there is no provision under Rule 12(1)(a) of the Drawback Rules, 1995 read with Board Circular No.4/2004 dated 16.1.2004 wherein conversion of free shipping bills was not allowed in the case of brand rate drawback - Revenue is in appeal on the ground that the learned Commissioner has erred in allowing the shipping bills as Circular No.4/2004 extensively provided that the free shipping bills cannot be converted to brand rate drawback shipping bills - Held that: - Board or CBE&C cannot issue circular to restrict the use and exercise of jurisdiction vested in the quasi judicial authorities. Circular No.4/2004 provides that powers to convert the free shipping bills to Brand Rate Drawback Shipping bills have been vested with the Juridictional Commissioner under Section 149 of the Act read with Rule 12 of the Drawback Rules for considering the case of amendment on merits - amendment in shipping bills allowed - appeal dismissed - decided against Revenue.
|