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2024 (2) TMI 1098 - AT - CustomsConversion of Shipping bill under Drawback scheme to Advance Authorisation scheme - Condition provided in Board's Circular No. 36/2010 - Payment of customs duties on goods exported - documents of export are produced - time limit in the Circular No.36/2010 - HELD THAT:- No allegation that on the basis of Shipping Bill/export documents, the exporter has not fulfilled any of the conditions of the export promotion scheme to which he is seeking conversion. Further there is no allegation that the examination report and other endorsements made on the shipping bill/export documents is not sufficient prove the fact of export and the export product is clearly covered under relevant drawback Schedule. Further there is no allegation of fraud/ misdeclaration/manipulation against the appellant. Adjudicating authority concluded that the Appellant was not diligent in maintaining the records and on that ground, the request for amendment is denied. However as per the finding in the order, when certain omissions were brought to the notice of the Appellant, they have verified the records and rectified the same and therefore it cannot be concluded as they are not diligent in maintaining the records. Thus, the impugned order rejecting the request for conversion of the shipping bill based on the Circular No.36/2010 is set aside. The issue is remanded for De-novo adjudication and adjudicating authority is directed to consider the documents produced by the appellant and to decide whether the appellant is entitled to the benefit of Scheme to which they want to convert their claim. Needless to say before, considering the issue, reasonable opportunity should be extended to the appellant for personal hearing. Appeal is allowed by way of remand.
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