Home Case Index All Cases Customs Customs + AT Customs - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1154 - AT - CustomsConversion of Bill of Exports from DFIA to Drawback - request for conversion was rejected on the basis of Circular No.13/10 of Customs dated 23/9/2010 wherein it is stated that the request has to be made within three months from the date of Let Export Order - Held that:- Commissioner is empowered to allow drawback on shipping bills which may not contain any of these details. The provisions of Rule 12 (1) of custom and Central Excise Duties Drawback Rule, 1995 empowers the Commissioner to condone non-observance of provisions of Rule 12 and allow Drawback. This is nothing but an amendment or conversion of shipping bill filed. The circular issued by the Board goes beyond the Rules as section 149 of the Customs Act clearly permits amendment of shipping bills without any such time limit even after export of goods. All these submissions have been considered in detail by the CESTAT in the above said case. In these circumstances, I do not think that Commissioner is justified in not following the decision rendered in the appellant s own case [2014 (8) TMI 772 - CESTAT AHMEDABAD] - Decided in favour of assessee.
|