Home Case Index All Cases Customs Customs + AT Customs - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 346 - AT - CustomsDemand of duty - Duty drawback - Debonding and conversion into an EPCG Unit - Date of conversion - Held that:- while in principle approval for conversation of the Appellant unit from 100% EOU to EPCG Unit had been granted by the Development Commissioner’s office on 07.01.08, the Appellant paid all the dues i.e. Custom Duty, Central Excise Duty of imported/indigenously procured capital goods and imported/ indigenously procured raw-material, spares etc. on 06.06.08 and this was reported to the Assistant Commissioner on 09.06.08 who issued No Objection Certificate (NOC) regarding clearance of all the dues on 29.07.08. Thereafter, the final debonding letter permitting debonding w.e.f. 06.06.08 was issued by the Development Commissioner on 19.03.09. Thus in terms of letter dt. 19.03.09 of the Development Commissioner, with effect from 06.06.08 the Appellant unit would have to be treated as EPCG unit as against their earlier status of 100% EOU. Commissioners findings are only with regard to the issue of conversion of the Free shipping bills into Drawback shipping bills and as such the Appellant’s plea for permitting drawback at ‘all industry rate’ on the basis of free shipping bills filed by them by waiving the requirement of filing declaration under proviso to Rule 12(1)(a) of the Drawback Rules, 1995 has not been considered. Even when originally the export of the goods eligible for Drawback at ‘All Industry Rate’ has been make under Free shipping bills wherein no declaration as prescribed in Rule 12(1)(a) of the Drawback Rules is required to be filed, the para 3.1 of the above circular clearly states that the Commissioner may grant exemption from observance of any of the provisions of Rule 12(1)(a) of the Drawback Rules for the purpose of allowing Drawback which includes permitting Drawback against the Free shipping bills and that no provision exists for permitting conversion of Free shipping bills in to Drawback shipping bills. The order is set aside and the matter is remanded to the Commissioner for considering the Appellant’s request for waiver from the requirement of filing the declaration under Rule 12(1) (a) Drawback Rules, 1995 for the purpose of drawback at All Industry Rate. If the exemption from filing the prescribed declaration under Rule 12(1)(a) is granted by the Commissioner in terms of proviso this sub-rule, the Drawback claim shall be considered on merits by the concerned Officers - Decided in favour of assessee.
|