TMI Blog2007 (12) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... for conversion of DEEC Shipping Bills into Drawback Shipping Bills has been rejected by the Commissioner of Customs against whose order this appeal has been preferred. 2. I have heard both sides. Exports of brass of sanitary and bathroom fittings were made by the appellants under the DEEC scheme and subsequently they were granted advance licence dated 20-11-01. By letter dated 17-7-02 they sought conversion of the 7 shipping bills under DEEC Scheme into Drawback shipping bills; the request was rejected by order dated 30-1-06; appeal was filed before the Tribunal which remanded the matter to the Commissioner for fresh adjudication after taking into consideration the Government of India's circular No. 74/97, dated 30-12-97 regarding conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k purposes is available or any authorized agency report can be accepted in lieu of Customs examination. (h) In case of exports under DEEC, whether the examination of goods has been done keeping in view of the requirement of Drawback Rules. In the present case, the Advance Licence has been surrendered and a letter has also been produced, condition 3(b) is satisfied. However the exporter, as seen from the records is not the manufacturer-exporter, but a merchant exporter. This is evident from one of the letters in the file, which state that the exporter was surrendering the Advance Licence as the quality of supplies was very poor. If so, condition/clause (d) has not been satisfied. It may not be out of place to mention that, since the conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in respect of such containers or materials no separate claim for rebate of duty under the Central Excise Rules, 1944 has been or will be made to the Central Excise authorities Provided that if the Commissioner of Customs is satisfied that the exporter or his authorized agent has, for reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any made by such exporter or his authorized agent from the provisions of this clause (b) ……….. (2)……….. (a)………… (b)………… In this case, it does not appear that the conditions have been met. In other words, the request of the exporter does not satisfy the requirements as laid down in Circular No. 74/97, dt. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporter should have been denied the benefit he sought, either by the licensing authority or by the Customs, for one reason or the other and the exporter should satisfy the requirements of the scheme or the benefit he is seeking. In the present case, the Shipping Bills were initially filed under Advance Licence scheme and according to the exporter they have to surrender the licence because the supporting manufacturer had given them substanted material resulting in huge payment of concession etc. Besides, they were also not able to fulfil their actual user condition. It is however, seen that in the earlier orders, the adjudicating authority had observed that in the said Advance Licence, Export Obligation has already been fulfilled. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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