TMI Blog2022 (9) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... the free shipping bills to EPCG Scheme. It does not lie in the mouth of the appellant to contend that though the Tribunal had directed the appellant to submit documents before the Commissioner to prove its claim, the Commissioner should on his own have called for the documents from his office even if the appellant had failed to produce the documents. There are no infirmity in the order passed by the Commissioner - appeal dismissed. - CUSTOMS APPEAL NO. 51039 OF 2020 - FINAL ORDER NO. 50895/2022 - Dated:- 23-9-2022 - MR. DILIP GUPTA, PRESIDENT AND MR. RAJU, MEMBER (TECHNICAL) Shri B.K. Singh Ms Vandana Singh, Advocates for the Appellant Shri Sunil Kumar, Authorized Representative of the Department ORDER This appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jurisdictional Excise Officer. 3. The appellant started production of goods to be exported with effect from May 23, 2006 and exported the goods. The details of the Shipping Bills are as follows: Sl. No. SHIPPING BILL DATE LET EXPORT ORDER DATE 1. 1619511 dated 03.07.2006 04.07.2006 2. 1673710 dated 18.12.2006 19.12.2006 3. 1697536 dated 26.02.2007 02.03.2007 4. 1720706 dated 04.05.2007 05.05.2007 5. 1811199 dated 28.01.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had earlier filed the shipping bills under Scheme Code 00 (free shipping bill involving remittance of foreign exchange): and now, the exporter is requesting for issuing certificate of amendment under Scheme Code 11 (Concessional Duty EPCG Scheme). The request has been examined in light of CBEC Circular No. 36/2010- Customs dated 23.09.2010. 4.4.1 I find that the exporter has made the present request for conversion of Shipping Bills on 11.10.2018, which is not within the prescribed period of three month from the date of Let Export Order. The Let Export Orders in the impugned shipping bills are between 04.07.2006 to 16.02.2013. Thus there has been considerable delay in making this request, and no valid grounds have been ascribed for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority for conversion of free shipping bills to EPCG shipping bills. The appellant is directed to provide all the documents so as to prove their claim for exports made under free shipping bill required for conversion thereof to DEEC scheme as the customs have accepted that their documents are not available for carrying out such exercise. This exercise should be completed within three months from the receipt of this order. (emphasis supplied) 6. After remand, the Commissioner by order dated January 24, 2020 again rejected the request made by the appellant for the following reason: 19. In spite of the directions of the Hon ble Tribunal to produce all documents to prove their claim they didn t submit a single document to esta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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