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2016 (1) TMI 511 - AT - CustomsConversion of free shipping bills to drawback shipping bills - The appellants claimed that the goods exported under these two free shipping bills were the same goods which were imported by them vide BE dated 20.8.2009. The Assistant Commissioner rejected the request, both under Section 149 of the Customs Act, 1962 and under Section 154 of the Customs Act, 1962. - Circular 4/2004 and 36/2010 - Held that:- Revenue has power to convert the free shipping bill to drawback shipping bill, subject to the necessary safeguards under section 74, under Section 149 of the Customs Act. It is seen from the Order-in-Original and the impugned order that there has been no attempt to establish the identity of goods. Neither the appellant have approached the Commissioner for establishment of identity of goods or for relaxation of conditions prescribed under Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995, nor the adjudicating authorities have examined that aspect. The appeal is partially allowed in so far as it is clarified that Revenue has the power for conversion of free shipping bill to drawback shipping bill subject to the establishment of identity. The conditions laid down in the various circulars cited above regarding time limits etc. are waived. The order is set aside and the matter is remanded to the original adjudicating authority for examination on above lines. - Decided partly in favor of appellant.
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