TMI Blog2015 (11) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... onversion of shipping bill filed. The circular issued by the Board goes beyond the Rules as section 149 of the Customs Act clearly permits amendment of shipping bills without any such time limit even after export of goods. All these submissions have been considered in detail by the CESTAT in the above said case. In these circumstances, I do not think that Commissioner is justified in not following the decision rendered in the appellant s own case [2014 (8) TMI 772 - CESTAT AHMEDABAD] - Decided in favour of assessee. - Appeal No. C/52646/2015-CU[SM] - Final Order No. 52935/2015 - Dated:- 22-9-2015 - Hon ble Smt. Sulekha Beevi C.S., Member (Judicial) For the Appellant : Shri Sumit Wadhwa, Advocate For the Respondent : Shri M. R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. After such cancellation, the appellant vide application dated 21.3.2014 requested Commissioner of Customs (Preventive), Amritsar for conversion of Bill of Exports from DFIA to Drawback. This request for conversion was rejected by the Principal Commissioner, Ludhiana vide order dated 24/6/2014. The request for conversion was rejected on the basis of Circular No.13/10 of Customs dated 23/9/2010 wherein it is stated that the request has to be made within three months from the date of Let Export Order (LEO). Being aggrieved by the impugned order rejecting the request for conversion of DFIA to Drawback, the appellant has filed the present appeal. 2. At the time of hearing, the learned counsel for the appellant pointed out that in the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d held in favour of the appellant. Even if the said judgment is challenged before the High Court, the decision is binding, the facts being identical. As regards the observation of the Commissioner that the appellant had stated in the letter to the DGFT that the documentation before the Customs was incomplete, it is seen that the Commissioner has quoted a part of sentence from the request letter dated 28/6/2014 which is reproduced as below: for whatever exports had taken place, export documentation from the Customs was incomplete and hence not been able to redeem the authorization as applied. 4. The full sentence in the request letter dated 28/6/2014 is as under: With reference to the above, we like to state that we have not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback and if is so, at what rate or rates and make a declaration on the relevant shipping bill that the claim for drawback is being made and in respect of duties paid on containers, packing materials, service tax, etc. and no separate claim for rebate of duty has been made. The Commissioner is empowered to allow drawback on shipping bills which may not contain any of these details. The provisions of Rule 12 (1) of custom and Central Excise Duties Drawback Rule, 1995 empowers the Commissioner to condone non-observance of provisions of Rule 12 and allow Drawback. This is nothing but an amendment or conversion of shipping bil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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