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2022 (2) TMI 101 - AT - Customs100% EOU - Conversion of free shipping bills filed under EOU scheme into drawback shipping bills - the request for conversion has been rejected without any sufficient grounds - section 149 of the Customs Act, 1962 - HELD THAT:- As per provision of Section 149 of the Customs Act, 1962, if the documents evidencing the export of goods is produced, the request for conversion has to be considered by the officer. Though it is within the jurisdiction of the proper officer to allow the amendment of a free shipping bill, such discretion has to be applied as contained in section 149 of the Customs Act, 1962. The question as to whether appellant is eligible for the drawback benefits has to be considered only after the drawback shipping bills are presented for claim. If the claim of drawback is rejected an appeal against the rejection of drawback benefits has to be filed before the revisionary authority. In the present case, the request is only for conversion of free shipping bills in terms of section 149 of the Customs Act, 1962. It is not the case of the department that the appellant has not produced sufficient document to prove that the export of goods were done by them. So also there is no allegation that there is delay in filing the request for conversion. On such score, the request for conversion cannot be denied - there are no grounds to deny the conversion / amendment of shipping bills in terms of section 149 of the Customs Act, 1962. The eligibility of drawback has to be looked into by the concerned officer. Appeal allowed - decided in favor of appellant.
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