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2016 (1) TMI 511 - CESTAT MUMBAI

2016 (1) TMI 511 - CESTAT MUMBAI - TMI - Conversion of free shipping bills to drawback shipping bills - The appellants claimed that the goods exported under these two free shipping bills were the same goods which were imported by them vide BE dated 20.8.2009. The Assistant Commissioner rejected the request, both under Section 149 of the Customs Act, 1962 and under Section 154 of the Customs Act, 1962. - Circular 4/2004 and 36/2010 - Held that:- Revenue has power to convert the free shipping bill .....

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mined 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 on above lines. - Decided partly in favor of appellant. - Appeal No. C/ .....

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shipping bills were the same goods which were imported by them vide BE dated 20.8.2009. The Assistant Commissioner rejected the request, both under Section 149 of the Customs Act, 1962 and under Section 154 of the Customs Act, 1962. He also relied on the Circular 4/2004 dated 16.1.2004 wherein the CBE&C has advised that such conversion should not ordinarily be allowed. The said circular advised as follows 3.2 As regards permitting conversion of free shipping bills into Advance Licence/DEPB/ .....

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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 .....

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s made on the shipping bill/export documents prove the fact of export and the export product is clearly covered under relevant SION and or 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 export promotion Scheme under which the goods were exported and no fraud/misdeclaration/manipulation/investigation is initiat .....

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ules. He observed that the appellants had failed to approach the Commissioner in terms of Rule 12(1)(a) of 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 .....

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would apply to their case as well. He further argued that if the Assistant Commissioner felt that any permission from Commissioner in terms of Rule 12(1)(a) was required, he could have directly approached the Commissioner for such permission. He further argued that Section 154 of the Customs Act permitted correction of accidental slip or omission. Filing of free shipping bill was accidental slip and could be corrected under Section 154 of the Customs Act. He further argued that the export of imp .....

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f Customs, Sea Port, Chennai - 2007 (216) ELT 67 (Tri-Chennai) (ii) Cargill India Pvt. Ltd. Vs. Commissioner of Customs. Vishakhapatnam - 2010 (258) ELT 298 (Tri-Bang) (iii) Metallic Bellows (I) Pvt. Ltd. Vs. Commissioner of Customs (Exp.), Nhava Sheva - 2008 (228) ELT 479 (Tri-Mum) (iv) Fontansey Engg. Exports Pvt. Ltd. Vs. Commissioner 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 &a .....

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f the said Rules specifically prescribes the conditions required to be met and procedure required to be followed in respect of such drawback claims. He further argued that the drawback claim depends upon identification of the exported goods and comparison of the same with the goods imported. In absence of identification, it is not possible to consider the claim of drawback under Section 74 of the Customs Act. He further argued that the conditions of goods, the use of goods and if the same were d .....

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e imported goods to the satisfaction of Commissioner, in case the shipping bill under Section 74 is filed. 4. We have considered the rival arguments. 4.1 The primary issue to be decided is whether the amendment under Section 149 can be made in respect of free shipping bills to drawback shipping bills. It is noticed that Circular 4/2004 and 36/2010 do not disallow such conversion but only prescribed certain checks and safeguards. It is left to the discretion of Commissioner to see if it is possib .....

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