TMI Blog2017 (6) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... back shipping bills (All Industry Rates). Since power conferred in Circular No.4/2004 has not been exercised by the Commissioneris, the matter should go back to the Commissioner of Customs for re-consideration of the request of appellant for conversion of free shipping bills into draw back shipping bills (All Industry Rates) - appeal allowed by way of remand. - Customs Appeal No.412 of 2010 (DB) - C/A/53434/2017-CU[DB] - Dated:- 23-5-2017 - Mr S K Mohanty, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri Prem Garg, Managing Director for the Appellants Shri R K Manjhi, DR for the Respondent ORDER Per: S K Mohanty This appeal has been filed against the impugned order dated 21.4.2010 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inally, on the request of the appellant, matter was adjudicated by the learned Commissioner vide impugned order dated 21.04.2008 in which he denied the request for conversion of shipping bills. On perusal of the impugned order, we find that the learned Commissioner has recorded the finding for rejection of the request of the appellant in para 8 of the impugned order. The said paragraph is extracted herein below: 8. I observe that the contention of the exporter relating to identity, description, value and its admissibility to DEPB benefit is established in accordance with Chapter 7 para 7.5 of Excise manual CBEC Supplementary Instructions read with Para 2.1 (A) of Circular No.6/2002-Cus dated 23.1.2002, Circular No. 69/97-Cus dated 08.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port is entirely a separate issue. This issue has also been delved into by the Board in para 3.2 of Circular No.4/2004-Cus dated 16.1.2004 which provides that as regards permitting conversion of free shipping bills into Advance License /DEPB/DFRC shipping bills is concerned, it is true over a period of time, with liberalization having been ushered in the Customs administration, clearance of goods is being permitted mostly on the basis of self-declaration made by the exporters on the shipping bills. Such self-assessment scheme necessarily casts the responsibility on the exporter to make up his mind at the time of filing shipping bills as to which export promotion incentive he likes to avail. With the introduction of the system of online ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. Further, the condition of receipt of foreign inward remittance certificate in respect of payment in support of exportation of goods has also not been disputed by the jurisdictional Commissioner of Customs. Thus in terms of Circular dated 16.1.2004, he should have examined the case on merits and thereafter to order conversion of free shipping bills into draw back shipping bills (All Industry Rates). In this case, since power conferred in Circular No.4/2004 has not been exercised by the Commissioneris, we are of the view that the matter should go back to the Commissioner of Customs for re-consideration of the request of appellant for conversion of free shipping bills into draw back shipping bills (All Industry Rates). 6. Accordingly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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