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2017 (7) TMI 1026 - AT - CustomsAmendment of free shipping bill into DEEC shipping Bill - export of Purified Water Solution Plant consisting of machinery, equipment, accessory spares to one M/s Baximco. Pharmaceuticals Ltd., Bangladesh - whether the appellants are eligible to convert/amend the Free Shipping Bill No.1171741 dated 22.8.2005 into DEEC (Advance Licence) Shipping Bill, as requested by them on 27.11.2009 under Section 149 of the Customs Act, 1962? - Held that: - the present case are that the appellant had applied for conversion of free shipping bills into DEEC (Advance Licence Scheme) Shipping Bills four years after export i.e. on 27.11.2009. Also, at the time of clearance of the goods it was specifically not disclosed in the free shipping bills nor in the ARE-1 export document by declaring thereunder specifically to claim any of the export benefit i.e. benefit under DEEC (Advance Licence), therefore, the consignment was not opened for physical examination by the Customs and the export was allowed. Hence, it is difficult to appreciate the argument of the appellant that it was a question of mere amendment to the shipping bills and should be allowed under Section 149 of the Customs Act, 1962 which is contrary to the Circular No.4/2004 dated 16.1.2004 issued by the Board and was in force during the relevant time. The request for conversion of free shipping bills to DEEC (Advance Licence) Scheme cannot be considered, as the said scheme is strictly on actual user basis exemption and no transferability is allowed pre or post export. Hence, strict interpretation need to be applied. Appeal dismissed - decided against appellant.
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