TMI Blog2015 (7) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the present case, VKGUY scheme was allowed on the free shipping bill without any declaration and requirement of declaration of free shipping bill .brought into effect. More or less on same time goods in the present case has been exported therefore, appellant was not aware of these circulars and amendments of Sep 2009. - request of the appellant seeking amendment in the free shipping bill is legitimate and covered by the provision of Section 149 of Customs Act, 1962. It is also to be noted that the Revenue has hot brought any material on record that the amendment sought for by the appellant will cause any loss to the Revenue or will prejudice the interest of the Revenue in any manner - order of the lower authority is set aside - Decided in favour of assessee. - C/902/2012-Mum - Final Order No. A/1500/2014-WZB/C-IV(SMB) - Dated:- 24-11-2014 - Shri Ramesh Nair, Member (J) Shri Rajiv Gupta, Consultant, for the Appellant. Shri D.D. Joshi, Asst. Commissioner (AR), for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. 316/MCH/AC/CFS(M)(X)/2012, dated 26-6-2012 passed by Commissioner of Customs (Appeals), Mumbai, Zone -I, wherein Order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following submissions. The appellant is seeking amendment in the free shipping bills under which the goods have been exported by making declaration of their intention for availing the scheme of VKGUY under Chapter 3 of FTP, which is permissible under Section 149 of Customs Act, 1962. He submits that even for the export under VKGUY scheme free shipping bill is required to be filed and only declaration has to be made regarding intention of scheme of the benefit of VKGUY scheme, therefore it is only the amendment which is sought for and it is not the case of conversion of shipping bill from one reward scheme to other reward scheme. He submits that the provision for declaration of intent to claim under Chapter 3 on the free shipping bill was made by Circular No. 36/2010-Cus., dated 23-9-2010, policy Circular No. 32 (RE/2010) 2009/14, dated 3-6-2011 and DGFT Public Notice No. 53(RE-2010)/2009-14, dated 3 June, 2011. It is his submission that even though the VKGUY scheme was existed but the requirement of declaration of intent to claim Chapter 3 benefit was brought into effect by the above said authorities. In the present case, the shipping bills were filed on 28-8-2009, 31-8-2009 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place. As regard the export under VKGUY scheme, there was no specific shipping bill was prescribed, therefore the export was allowed under free shipping bill only. It is observed that even in case of free shipping bill VKGUY scheme was allowed even without any declaration. The DGFT and also the Revenue subsequently felt the need of declaration of Chapter 3 of FTP even in respect of VKGUY on the free shipping bill and accordingly made the amendment in the HBP and Customs also issued circular to this effect. In the present case the goods were exported during Aug. 2009 and Sep. 2009, whereas all these clarifications and amendments regarding declaration of intent of the export claiming VKGUY scheme was brought to the effect in Sep. 2009 and subsequently Nov. 2009 vide Circular No. 26/2009-Cus., dated 13-9-2009, 36/2010-Cus., dated 23-9-2010, DGFT Policy Circular No. 32(RE-2010) 2009-14, dated 3-6-2011, Public Notice No. 53(RE-2010)/2009-14, dated 3-6-2011, whereas the export of the appellant were taken place on Aug. 2009 and Sep. 2009. In these circumstances, non-declaration by the appellant of their intent to avail VKGUY scheme on the shipping bill is bona fide and amendment to that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 4 (including drawback), Chapter 5 or Chapter 6 of FTP. If there is a decision during the year to include any new product or new market to avail such benefit, then : (i) For exports of such products/export to such markets, a grace period of one month from the date of decision/notification/public notice will be allowed for making this declaration of intent on free shipping bills. (ii) After the grace period of one month, all exports (of such products or to such markets) would have to include the declaration of intent on the free shipping bills. (iii) For exports made prior to date of decision/notification/public notice of products/markets, such a declaration will not be required since such exports would have already taken place. Effect of this Public Notice : Till now Shipping Bills filed under Chapter 4 (including drawback), Chapter 5 or Chapter 6 schemes needed a Declaration of Intent for claiming chapter 3 benefits. Now this Declaration of Intent is required only on Free Shipping Bills for claiming Chapter 3 benefits. From the above, it can be seen that under the head of effect of this public notice , it was made clear that afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not aware of the formalities. It is also a fact that the goods were exported and the appellant had filed free shipping bill. I find that in an identical issue in respect of the very same Board Circular No. 4/2004, co-ordinate bench of the Tribunal in the case of Nucleus Satellite Communications Pvt. Ltd. (supra), the Tribunal held as under :- I have carefully considered the case records and submissions by both sides. The exporter in this case had been making regular exports under DEPB scheme and by omission (of the CHA according to the appellant), the impugned export could not be entered under DEPB. The conversion of the shipping bill requested for is permissible in terms of the provisions of Section 149. I do not find any reason why the request should not be allowed in view of the above provision. The circular of the Board No. 4/04 does not mention any statutory bar for denying the conversion claimed by the exporters. By denying export incentives granted by the Government through various schemes, the objective to promote exports will be defeated. In the circumstances the appeal filed by M/s. Nucleus Satellite Communications Pvt. Ltd., is allowed . 6. Further, I find f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
