Home Case Index All Cases Customs Customs + HC Customs - 2014 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 446 - HC - CustomsDrawback – Conversion of free shipping bills to drawback shipping bills – Soya bean meal exported and drawback not claimed due to ignorance of its entitlement - entitlement to 1% All Industry Rate drawback requested for conversion of the free shipping bills into drawback shipping bills - Commissioner rejected the request for the reason that the asessees had failed to comply with the provisions of Rule 12(1)(a) of the Drawback Rules, 1995 not for reasons beyond his control - Held that:- A plain reading of the Rules, particularly Rule 12(1)(a) makes it very clear that conversion of a free shipping bill can be allowed into a drawback shipping bill only if the assessee is able to satisfy the Commissioner that “for reasons beyond his control”, drawback was not claimed. In the instant case, there is nothing on record to suggest that the claim for duty drawback was beyond the control of the assessee. All that has been stated by the assessee is that it was not aware of the correct legal position and, therefore, it did not make the claim for duty drawback in the first instance. Assessee did not make any claim for duty drawback for as many as eight months even after the shipping bills were filed. It is quite clear that the assessee made the claim for duty drawback only as an afterthought. There were no reasons beyond its control for making the claim for duty drawback earlier - Tribunal was in error in allowing the appeal filed by the assessee and directing the conversion of the free shipping bills filed by the assessee into drawback shipping bills - Decided in favour of Revenue.
|