TMI Blog2016 (1) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order that there has been no attempt to establish the identity of goods. Neither the appellant have approached the Commissioner for establishment of identity of goods or for relaxation of conditions prescribed under Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995, nor the adjudicating authorities have examined that aspect. The appeal is partially allowed in so far as it is clarified that Revenue has the power for conversion of free shipping bill to drawback shipping bill subject to the establishment of identity. The conditions laid down in the various circulars cited above regarding time limits etc. are waived. The order is set aside and the matter is remanded to the original adjudicating authority for examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills 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 is concerned, it is clarified that such conversion should only be allowed where the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or customs due to any dispute. Such conversion may be permitted on merits by the Commissioner on ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Rules and therefore, the appeal was dismissed. 2. Learned Counsel for the appellant argued that impugned order overlooks specific legal provisions facilitating conversion of free shipping bills. He asserted that Section 149 specifically covers the cases involving conversion of free shipping bill to drawback shipping bill. He asserted that Circular 4/2004 has since been modified by Circular 36/2010-Cus dated 23.9.2010. He argued that the Circular 36/2010-Cus acknowledges the conversion be permitted according to provisions of Section 149 of the Customs Act on a case to case basis on merits provided that the Commissioner of Customs is satisfied, on the basis of documentary evidence at the time the goods were exported that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs (Exp), Mumbai - 2008 (232) ELT 100 (Tri-Mum). 2.1 He further argued that Commissioner (Appeals) has wrongly relied on Rule 12(1)(a) of the Customs Central Excise Drawback Rules as the said rules have been issued instead of Section 75 of the Customs Act. In the instant case, the drawback is sought to be claimed under Section 74 of the Customs Act. 3. Learned AR relies on the impugned order. He argued that there are specific rules which cover the procedure to be followed in case of export under scheme of drawback under Section 74. The said rules are called Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995. Rule 4 and 5 of the said Rules specifically prescribes the conditions required to be met a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aws relied upon by the appellant essentially deal with the powers of Commissioner for such conversion. In case of Cargill India Pvt. Ltd. - 2010 (258) ELT 298, the issue before Tribunal was whether in respect of export of soyabean meal conversion under free shipping bill to drawback shipping bill can be allowed under Section 149 of the Customs Act. The Tribunal allowed the said conversion observing that the case of the appellant is covered under Rule 12(1) of the Drawback Rules. In the said case, the item exported was soyabean meal and export of any soyabean meal is entitled to drawback. There was no requirement of comparison and establishment of identity between export and imported goods, as there is in instant case. On the basis of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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