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M/s Superhouse Ltd. Versus Commissioner of Customs (G & ICD Mulund) , NCH, Mumbai

2016 (8) TMI 342 - CESTAT MUMBAI

Rejection of application for conversion of the shipping bill filed under advance authorization scheme to shipping bill under Drawback scheme – delay in filing application for conversion was more than three year – Held that: - while there is no time limit prescribed under Section 149, such application need to be made within reasonable time – amendment not allowed – appeal dismissed – decided in favor of revenue. - C/88002/13 - A/88772/16/CB - Dated:- 22-7-2016 - Shri Ramesh Nair, Member (Judi .....

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icense no. from that given in the shipping bill to another license no. Vide letter dated 9.1.2013, the appellant requested to file the shipping bill under drawback scheme. When this matter was taken up by the Commissioner for adjudication, in the written submissions, the appellant sought conversion of the advance authorization shipping bill to drawback shipping bill. They submitted a large number of documents along with their application. The Commissioner after examination of the case rejected t .....

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sion of the Hon'ble High Court of Delhi in the case of Terra Films Pvt. Ltd. Vs. Commissioner of Customs - 2011 (268) ELT 443 (Del) squarely applies to the instant case as the delay in filing the application for conversion was more than one year. He further argued that in the case of shipping bill No. 778765 conversion was allowed by the Nhava Sheva Customs only because of the reasons that an error had occurred on account of incorrect feeding of data during export of the consignment. 4. We h .....

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ported except on the basis of the documentary evidence, which was in existence at the time the goods were exported. The submission of the learned counsel for the appellant/exporter in this regard was that the exporter was in possession of all the documents at the time of export to show that it was entitled to claim under the DEPB/DECC cum drawback scheme. From the plain reading of Section 149, it may be seen that exporter could not claim amendment in routine and as a matter of right. The discret .....

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