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TMI Blog2010 (7) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal for de novo consideration and decision in accordance with law. 2. The appellant had filed a few Shipping Bills under the DEEC Scheme for export of "woven Polypropylene Bags/Fabrics with LDPE liner". In the Shipping Bills, they had shown the full description of the goods as per the relevant invoices and also the quantity of the goods both in terms of number of bags and weight in kg. The Shipping Bills were accompanied by invoices and other export documents including ARE 1s. The description, net weight etc of the goods were also furnished in the ARE 1s. The proper officer of Customs, after examination of the sealed containers, wherein the goods were stuffed, issued 'Let Export Orders'. All the consignments were accordingly shipped. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills, the conversion should have been allowed without having to make any further enquiries or verification. The learned Consultant has relied on the following decisions of this Tribunal in support of the appellant's request for conversion of the Shipping Bills; (i) Kiran Pondy Chems Ltd v. Commissioner - 2006 (203) E.L.T. 588 (Tri-Chennai); (ii) Modipon Ltd. v. Commissioner - 2009 (234) E.L.T. 143 (Tri. - Del.); (iii) Yomika Fabrics Pvt. Ltd. v. Commissioner - 2009 (233) E.L.T. 237 (Tri. - Ahmd.). 4. The learned Jt. CDR submits that, as per the Board's circular, the plea for conversion of Shipping Bills from one export promotion scheme to another can be entertained only where the relief pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not availed benefit of the export promotion Scheme under which the goods were exported and no fraud/misdeclaration /manipulation/investigation is initiated against him in respect of such exports." It is submitted that the benefit under the DEEC Scheme was allowed by the department to the exporter and, therefore, there was no question of conversion to a different scheme. Without prejudice to this contention, the learned Jt. CDR submits that a verification of the Shipping Bills under the drawback scheme is impossible at this stage inasmuch as (a) any verification of the weight of the goods is impossible in the absence of the goods; and (b) no samples of the goods has been shown, by the appellant, to have been drawn. According to the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k, and if so, at what rate or rates. The exporter is also required to make, a declaration in the shipping bill that a claim for drawback is being made. He is also to declare, in respect of duties of Customs and Central Excise paid on containers, packing materials etc. and the Service Tax paid on the input services used in the manufacture of the export goods on which drawback is being claimed, that no separate claim for rebate of duty or service tax under Central Excise Rules, 2002 or any other law was or will be made to the Central Excise authorities. The proviso to Rule 12(1)(a), says that, if the Commissioner of Customs is satisfied that the exporter or his authorized agent, has for reasons beyond his control, failed to comply with the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt benefit. Similarly an exporter who files a DEPB shipping bill also has to undergo the ordeal of furnishing extra materials and making declarations to the satisfaction of the proper officer of Customs so as to enable that officer to consider grant of the export benefit. These ordeals are not there in the case of an exporter who files a free shipping bill. Considering the matter from this angle, we think that conversion of a shipping bill from any export promotion scheme to another like the drawback scheme should be easier than one from free to drawback scheme. Therefore, it must be possible for the Commissioner of Customs to decide afresh, in the light of the principles laid down in the Board's circular, the question of conversion asked f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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