2017 (10) TMI 858

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..... After using the imported microscopes for demonstration in India, the appellants re-exported the said items vide shipping bill dt. 30/09/2006. However, at the time of export, they filed free shipping bill and the goods accordingly were re-exported. Later the appellant requested the Commissioner to convert the shipping bill from free to drawback . The present impugned order is on such request. The Commissioner rejected the request of the appellant on the ground that the goods have left the country on the basis of free shipping bill without due examination by the customs officers as such, the provisions of Section 74 could not be availed by the appellant as there is no physical examination of the goods to identify them to be the same which wer .....

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..... nce there is no delay in approaching the Customs authorities. e. Reliance was placed on the decided cases by the Tribunal in support of their claim for conversion of shipping bill as well as process of drawback claim. 3. Learned AR opposed the grounds of appeal. He submitted that when the shipment happens under free shipping bill, the examination of cargo is deprived to the Customs officer. Examination of cargo is one of the crucial aspect to establish the identity between import and export. In the present case, post facto request for conversion cannot be considered as the examination of cargo was not done. He also relied upon certain decided case laws. 4. We have heard both sides and perused appeal records. 5. The impugned order rejec .....

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..... ng the same reasoning, the appellant s case stands in a stronger footing i.e. the appellants imported certain items and cleared them on payment of duty. Later after 4 months, they exported the said items. We are dealing with engineering product of easily identifiable nature with documentary support. Here we note that Tribunal while dealing with similar requests by the exporters held that the refusal of conversion of the free shipping bill to drawback shipping bill cannot be on the basis of non-examination of such export cargo. In Essar Oil Ltd. Vs. CC, kandla [2014(309) ELT 344 (Tri. Ahmd.)], it was held that even though no samples could be drawn on the furnace oil exported, to establish the exact nature of the product, based on documentary .....

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