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Indian Immunologicals Limited Versus Commissioner of Customs and Service Tax, Bangalore

2016 (3) TMI 798 - CESTAT BANGALORE

Conversion of Free Shipping Bills into Export Promotion Scheme/DEEC Shipping Bills - Appellant filed five DEEC declarations in the ICEGATE (EDI) for shipment of Human Rabies Vaccine in discharge of export obligation against said Advance Authorization No. 0910057931 but due to technical problems in the EDI system, export promotion shipping bills could not be generated for those consignments vide copies of screen shots which indicated "No Record found for Licence No. (0910057931)”. Their CHA could .....

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lls is genuine and needs acceptance supported by CESTAT, Bangalore’s decision in the case of Gennex Laboratories Ltd. Vs. CC, Hyderabad [2012 (11) TMI 997 - CESTAT, BANGALORE] and CESTAT, Chennai's decision in Kiran Pondy Chems Ltd. Vs. CC, Chennai [2006 (5) TMI 36 - CESTAT, CHENNAI]. - Decided in favour of appellant - C/23783/2014-DB - Final Order No. 20203 / 2016 - Dated:- 3-2-2016 - SMT ARCHANA WADHWA, JUDICIAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER For the Petitoner : Shri T. Jagpat .....

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36/2010-Customs dated 23.09.2010. 2.1. The appellant went in first appeal before Commissioner (Appeals) Bangalore, who did not find any merit in the appeal and rejected the same. 2.2. The appellant is now before this Tribunal with the request to set aside the order of Commissioner (Appeals) and for directing the lower authorities to allow the conversion of Free Shipping Bills into Export Promotion Scheme/DEEC Shipping Bills. 2.3. The appellant was represented by Shri T. Jagpathi Rao, who mainly .....

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aterials to manufacture ABHAYARAB 0.5ML (HUMAN RABIES VACCINE WITH DISPOSALBE SYRINGE AND DILUENT) 1DOSE/1VIAL and export a quantity of 8,00,000 vials valued at ₹ 19,97,96,000/- FOB (US$ 31,84,000 FOB). The appellant manufactured and exported four consignments of Human Rabies Vaccine under Shipping Bills declaring the Advance Authorization No. 0910057931 dated 15.10.2013. Later the appellant filed five DEEC declarations along with invoices and other required documents in the ICEGATE (EDI) .....

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re already in the port under five Free Shipping Bills Nos. (1) 8705545 dated 29.11.2013, (2) 8724318 dated 30.11.2013, (3) 8832314 dated 061.2013, (4) 8947276 dated 13.12.2013 and (5)9078634 dated 20.12.2013 as the vaccine has to be stored always at a very low temperature of 2-8 degrees centigrade. 2.4. The appellant further submits that subsequent to export of above five consignments under free shipping bills, they exported more consignments declaring the Advance Authorisation No. 0910057931 da .....

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ommissioner (Appeals). 2.4.1. The appellant says that said export goods therefore, had been removed under ARE-1 Procedure; the goods exported were as per the export obligation stipulated by the DGFT in the sheet enclosed to the concerned Advance Authorization No. 0910057931 dated 15.10.2013; it was declared in the ARE-1s that -goods export under LUT; it is not a case of any fraud or manipulation of exports under DEEC scheme. The facts establish that all documents required for export of the five .....

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have completely ignored the facts on the ground. It was not the fault of the exporter-appellant that their DEEC shipping bills were not accepted by the EDI system (ICES) of Customs, it was the technical problem in EDI system of Customs because of which export promotion shipping bills could not be generated for these five consignments and then copies of screen shots on EDI system indicated No record found for Licence No. (0910057931) . Thereafter exporter-appellants CHA made full attempts to fi .....

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ment of documents. - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended : Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence w .....

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