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2018 (10) TMI 770 - AT - CustomsConversion of Shipping Bills - conversion of free shipping bills to drawback shipping bills - duty drawback - Held that:- There is no controversy on the factum of export. That there can be a substitution of goods does not appear to be probable considering that the shipment has been made in ‘liquid bulk carrier’ and was not concealed from the sight of the officers of customs or the master of the vessel. The circular of 2004, and the subsequent circular of 2010, clarifies that there is no requirement of conversion of shipping bills through the amendment process envisaged under section 149 of Customs Act, 1962 for allowing drawback. The circumstances of lack of awareness of the existence of a drawback rate owing to the liberalization in the export of molasses after January 2007 has not been taken into account. It would also appear that the Commissioner has not established the appellant to have indulged in misrepresentation in the shipment. The decision of Commissioner of Customs declining the post-export inclusion of particulars pertinent for sanction of drawback enumerated in rule 12 of the Customs, Central Excise Duties and Service Tax Rules, 1995 is set aside - appeal disposed off.
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