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2017 (10) TMI 858 - AT - CustomsConversion of shipping bills - free shipping bills to drawback shipping bills - rejection on the ground that the goods have left the country on the basis of free shipping bill without due examination by the customs officers as such, the provisions of Section 74 could not be availed by the appellant as there is no physical examination of the goods to identify them to be the same which were originally imported by them - Held that: - The import and export goods should be same for applying the provisions of Section 74. Such identity can no doubt established by physical examination and /or by documentary verification - admittedly, no physical examination could be carried out. However, the same cannot be the sole reason for refusal of the request of the appellant for considering the claim for converting the shipping bill and to consider their request for drawback under Section 74. The Board in the circular dt. 23/09/2010, in fact, clarified that the Commissioner may allow all industry rate of duty drawback on goods exported under free shipping bill, without conversion of such free shipping bill to drawback scheme shipping bill, in terms of the proviso to Rule 12(1)(a) of Drawback Rules, 1995. The appellants imported certain items and cleared them on payment of duty. Later after 4 months, they exported the said items. We are dealing with engineering product of easily identifiable nature with documentary support - Tribunal while dealing with similar requests by the exporters held that the refusal of conversion of the free shipping bill to drawback shipping bill cannot be on the basis of non-examination of such export cargo - In Essar Oil Ltd. Vs. CC, kandla [2014 (5) TMI 635 - CESTAT AHMEDABAD], it was held that even though no samples could be drawn on the furnace oil exported, to establish the exact nature of the product, based on documentary evidences, the conversion of shipping bill into drawback shipping bill and processing of the claim can be done. The conversion of shipping bill as sought for, allowed - appeal allowed - decided in favor of appellant.
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