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2016 (12) TMI 199 - AT - CustomsConversion of shipping bills - 189 free shipping bills to drawback shipping bills - Rule 12 (1) (a) of Drawback Rules - deliberate error made by appellant - request of conversion was made more than one year after the issue of Let Export Order - learned advocate relied in the decision of the case of CC Tuticorin Vs Thiru Arooran Sugars Ltd. [2014 (12) TMI 691 - MADRAS HIGH COURT] - Held that: - In the first place, it is noticed that the decisions of Hon'ble High Court and Tribunal decisions cited by learned advocate relate to the Board's circular No.4/2004-Cus. dt. 16.1.2004. As such, I hold that they cannot be made applicable to the facts of the present case since thereafter Board vide Circular No.36/2010-Cus. dt. 23.9.2010, has taken note of series of judgements and accordingly guidelines had been issued for evaluating and decided upon the request for such conversion. From perusal of the circular, it emerges that Board has empowered the Commissioner of Customs to allow conversion of shipping bill from schemes involving from rigorous examination to schemes involving less rigorous examination (for example, free advance authorization, DFIA reward schemes to drawback/DEPB scheme or schemes involving same level of examination). However, it has been clearly laid down in the circular that since free shipping bills are subjected to NIL examination norms, conversion of free shipping bill into export promotion scheme shipping bill should not be allowed. At the same time, it has been clarified that, in the light of para-4 of the circular, the Commissioner may allow All Industry Rate of duty drawback on goods exported under free shipping bills without conversion of such free shipping bill to Drawback Scheme shipping bill. I find that in the impugned order, the lower authority has only considered the matter of conversion of free shipping bills to drawback shipping bills. However, the alternative allowance of All Industry Rate of duty of drawback on goods exported under free shipping bills without such conversion has not been considered by the lower authority. In the event, the matter is once again remanded to adjudicating authority to re-examine the matter - It is clarified that time bar provision will not apply in this matter - appeal allowed by way of remand.
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