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2017 (8) TMI 145 - AT - CustomsConversion of shipping bills - free Shipping Bills to DEPB Shipping Bills - case of appellant is that conversion of free shipping bills into DEPB Shipping Bills cannot be denied to them as on the basis of same set of export documents the request was made as per Section 149 of the Customs Act,1962 - Revenue's contention on the other hand is that it is difficult to correlate the items exported with the imported items as there was no physical examination of the goods, hence, the conversion of free shipping bills into DEPB shipping bills cannot be accepted - interpretation of statute. Held that: - the principle relating to allowing conversion of free shipping bill into DEPB ,DFRC etc. shipping bill and from one promotion scheme to another promotion scheme has been laid down by the Hon ble Delhi High Court in the case of Terra Films Pvt. Ltd. v. C.C. [2011 (4) TMI 13 - DELHI HIGH COURT]. Their Lordships after considering the Board s Circular No.4/2004 dated 16.1.2004, observed that amendment of the shipping bill after the goods have been exported, cannot be considered as mere amendment, when the request is for conversion of free shipping bills into DEPB or for conversion of shipping bills from one export scheme to another. In the present case are that the appellant had applied for conversion of free shipping bills into DEPB Shipping Bills four to five years after export i.e. on 1.12.2003. Also, at the time of clearance of the goods it was specifically not disclosed in the free shipping bills nor in the ARE-1 export document by declaring thereunder specifically their intention to claim any of the export benefit i.e. benefit under DEPB scheme, therefore, the consignment was not opened for physical examination by the Customs and the export was allowed. Hence, it is difficult to appreciate the argument of the appellant that it was a question of mere amendment to the shipping bills, which is contrary to the Circular No.4/2004 dated 16.1.2004 issued by the Board and was in force during the relevant time. The request for conversion of free shipping bills to DEPB Scheme cannot be considered, as the said scheme is strictly on actual user basis exemption and no transferability is allowed pre or post export. Hence, strict interpretation need to be applied - appeal dismissed - decided against appellant.
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