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The Commissioner of Customs (Export) Versus M/s. Cargil India Pvt. Ltd., The Customs, Excise and Service Tax Appellate Tribunal

2015 (4) TMI 67 - MADRAS HIGH COURT

Conversion of free shipping bill into draw back shipping bills - Whether in the facts and circumstances of the case, the Tribunal was legally justified to allow the appeal filed by the 1st respondent ignoring the fact that they have failed to comply the provisions of Rule 12(1)(a) of Drawback Rules, 1995 - Held that:- Department's contention is that the specific direction given by the Tribunal for conversion of free shipping bill into Drawback shipping bill is not in consonance with the above-sa .....

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o drawback shipping bill without giving the Commissioner the power to examine the issue would not be justified. However, since the Tribunal remanded the matter to the Commissioner, on remand, the jurisdictional Commissioner is empowered to consider the claim for drawback in accordance with Circular No.4 of 2004 dated 16.1.2004. - Decided in favour of assessee. - C.M.A. No. 3652 of 2011 - Dated:- 19-3-2015 - R. Sudhakar And R. Karuppiahm,JJ. For the Appellant : Mr. T. Chandrasekaran Standing Coun .....

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to allow the appeal filed by the 1st respondent ignoring the fact that they have failed to comply the provisions of Rule 12(1)(a) of Drawback Rules, 1995?" 2. The brief facts of the case are as follows: The first respondent/assessee had made 329 export shipments of Maize under Free Shipping Bills as they were unaware of duty drawback entitlement of the subject goods which was available at the All Industry Rate of 1% on FOB Value. Under the impugned order, the request of the assessee for co .....

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into consideration the submissions made from both sides and following the afore-cited decision of the Bangalore Bench of the Tribunal in the appellants' own case, we set aside the impugned order and allow the appeal. The matter is remanded to the original authority for allowing conversion of S/Bs." 3. The only difficulty now propounded by the learned Standing Counsel appearing for the Department is that as per Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback .....

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xports other than by Post - (1) In the case of exports other than by post, the exporters shall at the time of export of the goods - (a) state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate or rates and make a declaration on the relevant shipping bill or bill of export that - (i) a claim for drawback under these rules is being made; (ii)....... (b)......& .....

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e Sub: Conversion of free shipping bills into Advance License/DEPB/DFTC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another - regarding. Kind attention is invited to DOR Circular Nos.6/2003 - Cus. dated 28.1.2003 and 40/2003-Cus.dated 12.5.2003 in terms of which conversion of free shipping bills from one export promotion scheme to another was permitted subject to specified conditions. 2. The issue of permitting conversion of free shipping bills in .....

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same is governed by Chapter X of the Customs Act and Customs & Central Excise Duties Drawback Rules, 1995, Rule 12 of the Customs & Central Excise Duties Drawback Rules contain the details of statement/declaration to be made by the exporter at the time of export of goods for the purpose of availing drawback. Proviso to Rule 12(1)(a) of ibid rules empowers the Commissioner to grant exemption from observance of the provisions of Rule 12(1)(a) for the purpose of availment of drawback. This .....

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need for allowing conversion. However, in terms of the proviso to Rule 12(1)(a) of the Customs and Central Excise Duties Drawback Rules 1995, the Commissioner may examine and consider individual requests on merits and facts in terms of the aforesaid provisions. The aforesaid relaxation shall only apply in respect of drawback claims pertaining to All Industry Rates of drawback and it would not apply to brand rate of duty drawback, where rate is claimed in terms of Rule 6 or Rule 7 of the Customs .....

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e time of filing shipping bills as to which export promotion incentive he likes to avail. With the introduction of the system of on-line assessment, such request for conversion at a later date creates difficulties and it is not advisable to encourage such conversion. It is, therefore, clarified that conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills should not be allowed. As regards permitting conversion of shipping bills from one export promotion scheme to another i .....

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fact of use of inputs is satisfactorily proved in the resultant export product. c. The examination report and other endorsements made on the shipping bill/export documents prove the fact of export and the export product is clearly covered under relevant SION and DEPB Schedule as the case may be. d. On the basis of S/Bill/export documents the exporter is fulfilling all conditions of the Export Promotion Scheme into which he is seeking conversion. e. The exporter has not availed benefit of the ex .....

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