TMI Blog2017 (5) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of correlation it is not possible to consider conversion of free shipping bills to drawback shipping bills - appeal dismissed - decided against appellant. - Customs Appeal No.418 of 2007 - A/10762/2017 - Dated:- 29-3-2017 - Dr. D.M. Misra, Member (Judicial) And Mr. Raju, Member (Technical) Present Shri Aditya Tripathi, Advocate for the appellants Present Shri A. Mishra, A.R. for the Respondent-Revenue ORDER Per Raju This appeal has been filed by M/s Gujarat Ambuja Exports against rejection of request for conversion of free shipping bills to drawback shipping bills. The Commissioner rejected their request vide letter 29.9.98 2. Ld. Advocate for the appellants pointed out that they have exported Maida (Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for conversion. Aggrieved by the said order, the appellants are before this Tribunal. 3. Ld. Counsel for the appellants argued that Commissioner has relied upon the Board s Circular No.74/97-Cus dated 30.12.97 and other Circulars No.6/2003-CE dated 28.1.2003 and 40/2003 dated 12.5.2003 wherein it has been laid down that no loss or damage could be caused to genuine exporter. He further pointed out that conversion of free shipping bills to various DEPB, DEEC etc. is permissible under law. He argued that when the same is permissible under law, it should be allowed to genuine exporter. He pointed out that the export documents contained gross weight and net weight of the material exported. He argued that difference between gross and net w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the reason that no sample of the bags were taken and after granting it for export, it was not possible to ascertain whether the packing material used for export. Since it is not possible to ascertain the weight of the packing material exported, it will not be possible to grant drawback claim which is based on the weight of the packing material. We find that appellant has produced purchase invoices of the bags. In the purchase invoice, they have been described as HDPE Woven bags and, PP/HDPE Woven bags . It is seen that export documents do not mention that bags used were woven bags or HDPE bags. It is clear that there is no correlation between the purchase invoice produced by the appellant and the export documents. Moreover, it is see ..... X X X X Extracts X X X X X X X X Extracts X X X X
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