Home Case Index All Cases Customs Customs + AT Customs - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 457 - AT - CustomsExport against advance licence - conversion of free shipping bills into DEEC bills - What was the documentary evidence available at the time of export – Held that:- On going through the ARE-2 document it was quite clear that nowhere there was an indication that the export was in fulfillment of obligations under an Advance Licence - As already mentioned earlier the shipping bill was also a free-shipping bill and there was no examination in the port since the examination was done by the Range Officer and the seal was affixed by the Central Excise officer - Therefore the contemporaneous record we have was only a free shipping bill and an ARE-2 wherein no declaration regarding advance licence was available and the examination was done by the inspector who did not draw the sample also. The examination was conducted by the inspector would show that the department treated the consignment as one of export without claiming any incentive - He had also observed that as per the existing instruction, the consignment should have been examined only by a Superintendent and the very fact that the examination was conducted by the inspector would show that the department had treated it as a free export without claiming any benefits and under these circumstances, the conversion cannot be allowed - On going through the records I find that during the relevant time instructions required that the Superintendent to conduct examination - Without valid reasons it may not be proper to reject the observation of the Commissioner that the examination by Superintendent was very relevant and necessary in this case. The appellants were engaged in the business of export of electronic goods including EDC terminals also known as Point-of-Sale terminals – Held that:- If the appellants were to mention all the relevant details, the fact that inspector only examined the consignment and therefore appellant cannot be denied the-benefit could have been a view possible - Unfortunately for the appellant neither in the shipping bill nor in ARE-2 have declared the Advance Licence No. or the fact that exports were in fulfillment of obligations caused by the DEEC Licence - Under these circumstances the examination also becomes a relevant factor - Further the drawal sample was also a relevant factor. It may be relevant to take note of the fact that in the earlier instructions the conversion of free shipping bills to a shipping bill/DEEC/DEPB cum drawback was totally not allowable and in 2010, the Board liberalized the whole system of conversion - At the time of liberalizing, the Board took the view that such application 'should be made within 3 months - As already mentioned earlier, I would not like to go into this aspect also since in my opinion it was not required to be considered. Moreover as submitted by the learned counsel in the show-cause notice this was not one of the grounds taken and if the claim were to be rejected on that ground it would be going beyond the show-cause notice - On this ground the issue becomes irrelevant and cannot be considered - the request for conversion cannot be considered and the order rejecting the request was upheld.
|