TMI Blog2015 (4) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Duties and Service Tax Drawback Rules, 1995. To that extent, the plea of the Department appears to be justified. - When a specific direction is issued by the Department of Revenue, Drawback Section as to how free shipping bills should be treated for the purpose of drawback, it is incumbent that the said procedure should be followed - order of the Tribunal remanding the matter to the Commissioner directing conversion of free shipping bill into 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Cargill India Pvt. Ltd., Vs. CC, Visakhapatnam, F.No.738 739/2010 dated 23.12.2009 in Appeal No.C/81 185/2009, wherein similar plea was accepted, passed the following order: 3. Taking 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 Rules, 1995, there may be a stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 into Advance Licence/DEPB/DFRC/Drawback shipping bills was discussed in the Conference of Chief Commissioners on Tariff allied matters held on 25th and 26th September, 2003. The Conference felt that in cases where the exporters had filed free shipping bills on thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Central Excise Duties Drawback Rules. 3.2. As regards permitting conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills is concerned, it is true over a period of time, with liberalization having been ushered in the Customs administration, clearance of goods is being permitted mostly on the basis of self-declaration made by the exporters on the shipping bills. Such self-assessment scheme necessarily casts the responsibility on the exporter to make up his mind at the time of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort promotion Scheme under which the goods were exported and no fraud/misdeclaration/manipulation/ investigation is initiated against him in respect of such exports. 4. This Circular supersedes earlier DOR Circular Nos.6/2003-Cus. dated 28.1.2003 and 40/2003-Cus. dated 12.5.2003 and also all other DOR Circulars issued in the past on this issue.... 5. In effect, the above-said Circular makes it clear that the conversion of Free Shipping Bill into Drawback Shipping Bill should not be permitted, however, power could be given to the Commissioner to grant permission on merits and on case to case basis subject to certain conditions. 6. In the present case, it appears that the Department's contention is that the specific direction g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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