TMI Blog2014 (12) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... ent cannot be considered beyond scope of law. Such kind of conversion is permissible on the basis of submission of relevant documents for verification. Therefore, viewing from any angle, the order passed by the CESTAT cannot be considered as incorrect and the substantial questions of law settled in the present Civil Miscellaneous Appeal are not having substance at all and altogether, this Civil Miscellaneous Appeal deserves to be dismissed. - Decided against Revenue. - CMA (MD) No. 650 of 2009 - - - Dated:- 20-12-2013 - A. Selvam and G. Chockalingam, JJ. Shri B. Vijay Karthikeyan, Advocate for the Appellant. Shri R. Parthasarathy for Lakshmi Kumaran, Advocate for the Respondent. JUDGMENT This Civil Miscellaneous Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. 3. At the time of admitting the present Civil Miscellaneous Appeal, the following substantial questions of law have been settled for consideration : (a) Whether Free Shipping Bill can be converted into DEPB Shipping Bill after export by virtue of proviso to Section 149 of Customs Act, 1962? (b) Whether the Circular No. 4/2004-Cus., dated 16-1-2004 issued by the Central Board of Excise is binding upon the appellant and also applicable to the issue of conversion of free shipping bill into a DEPB Bill? 4. The learned counsel appearing for the appellant has repeatedly contended that the first respondent has attempted to convert Free Shipping Bill into DEPB Shipping Bill and the same is not permissible under law. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al documents and further, it is purely a matter of fact. In both the decisions, it has not been specifically held that Section 149 of the Customs Act, 1962 is not at all applicable to the facts and circumstances of the present case and also not applicable to such conversion. 9. In order to resile the contention put forth on the side of the appellant, the learned counsel appearing for the first respondent has befittingly contended that on the basis of raw sugar export, Let Export Order has been issued on 29-8-2007 by the concerned port authority and during interregnum period, public notice has been given, wherein certain percentage of benefit is announced and only on that basis, the first, respondent has applied before the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvert Free Shipping Bill into DEPB Shipping Bill. 14. The CESTAT has relied upon certain decisions and ultimately rejected the contention put forth on the side of the Department. Even at the risk of repetition the Court would like to point out that the only point involves in the present lis is as to whether by invoking Section 149 of the Customs Act, 1962, such kind of conversion is permissible. Section 149 of the said Act deals with discretion of the officer concerned to make such kind of amendment on the basis of the facts and circumstances mentioned therein. Since the claim of the first respondent is to convert Free Shipping Bill into DEPB Shipping Bill and that too on the basis of public notice, wherein certain benefits have been ann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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