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2014 (5) TMI 635 - AT - CustomsConversion of free shipping bills to drawback shipping bills - Whether the appellant's application for conversion of free shipping bills into drawback shipping bills needs to be allowed or otherwise, when such application is made after the goods were exported - Held that:- documents relating to the exports i.e. invoice, shipping bills, Bills of lading and the bank realization certificate clearly indicate that the goods were exported and said goods were described in documents as "furnace oil". It is also undisputed that the appellant was exporting the said goods and subsequently the specific brand rate was fixed for the appellant's goods i.e. furnace oil. Documents like ARE-1, Bills of Lading, shipping bills specifically were signed by the Customs officers clearly indicate that the goods which were cleared for export was furnace oil - CBEC vide Circular No.25/2005/Cus, has specifically not accepted the representation of the Trade and the recommendations of the conference of the Chief Commissioners that the manufacturer/exporter's in-house quality control results can be relied upon if the said manufacturers/exporters are awarded with ISO 9000 series certificate. In our view, non-production of appellant's in-house certificate, may not have any bearing on the outcome of the case in as much as there is no contest to the certificate issued by M/s Geochem laboratory who are one of the Government of India's recommended and authorized analytical laboratories. - No reason why the benefit of said circular be not extended to cover the case of the appellant in seeking conversion of free shipping bills into drawback shipping bills, when there is a unimpeachable evidence of export of the furnace oil If the duty drawback is not allowed to the appellant, the appellant is perforce required to export the taxes, which gets included in the FOB value. In our view, this being not the intention, conversion of free shipping bills into drawback shipping bills needs to be allowed - Decided in favour of assessee.
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