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2021 (12) TMI 293 - AT - CustomsRejection of the request for conversion of free shipping bills to drawback shipping bills - Board Circular No. 36/2010-Cus. dated 23.09.2010 - Section 149 of the Customs Act, 1962 - HELD THAT:- The Board Circular No. 36/2010-Cus dated 23.09.2010 allows conversion of free shipping bills into drawback shipping bills. The above Circular states that if the Commissioner is satisfied that the exporter failed to comply with the provisions of Rule 13 of the Drawback Rules, 2017 (filing drawback shipping bill) for reasons beyond his control, the amendment can be allowed - It is clear from the provisions as well as the Circular that the amendment of free shipping bills to drawback shipping bills can be allowed. The appellant has been able to sufficiently establish that they did not file the drawback shipping bill at the time of export for the reason that the merchandiser who was handling the exports did not have knowledge about the benefit that could be claimed. On similar set of facts, when there was an inadvertent omission to claim drawback by filing drawback shipping bills, the request for conversion of the shipping bills was considered by the Tribunal in the case of M/S. AUTOTECH INDUSTRIES (INDIA) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS CHENNAI IV COMMISSIONERATE [2021 (11) TMI 518 - CESTAT CHENNAI], the Tribunal held that if the request is made within reasonable time of three years, the conversion of free shipping bills to drawback shipping bills can be allowed. The request for conversion of free shipping bills to drawback shipping bills has to be allowed. However, since the application for conversion is filed on 23.11.2017 in regard to the shipping bills for the period 2013-14 to 2016-17, the period of limitation as set out in the decision of the Tribunal in M/s. Autotech Industries (India) Pvt. Ltd. will apply. Hence, the shipping bills beyond the period of three years will not be eligible for conversion. For the limited purpose of looking into the shipping bills which are beyond the limitation period of three years, when computed from the date of application i.e., 23.11.2017, the matter is remanded to the Adjudicating Authority. Appeal allowed by way of remand.
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