2022 (9) TMI 1074

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....ode '00' (free Shipping Bill involving remittance of foreign exchange) to Scheme Code '11' (Concessional Duty Export Promotion Capital Scheme) has been rejected. This order was passed by the Commissioner pursuant to the order dated January 03, 2020 passed by the Tribunal in the earlier round of proceedings at the instance of the appellant. 2. The appellant is engaged in the business of manufacturing of Fabricated Metal Products, Ceramics Fibre and Products thereof, like Rigid PU Pipe Supports/Panels/Shapes/Sections. It exported the same through the Inland Container Depot [ICD], Tughlakabad and Patparganj. The appellant was granted a License dated January 19, 2006 known as Export Promotion Capital Goods Scheme License [EPCG License] for the....

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....Bills under which the goods were exported were required to be produced. The appellant, thereafter, approached the Customs to include the License Number in the 14 Shipping Bills, but this application was rejected by the Principal Commissioner by order dated April 10, 2019. The relevant portion of the order is reproduced below: "4.3.1 I find that exporter's request for amendment of shipping bills actually tantamount to conversion of Scheme. The Exporter 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 ....

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....case of Bengal Iron Corporation versus Commercial Tax Officer [1993 (66) ELT 13 (Supreme Court)]. *****          *****          ***** 8. After considering the averments made by the learned counsel also the Departmental Representative, and the precedent decisions of this Tribunal. We are of the considered opinion that the impugned order cannot be sustained and is being set aside.   The appeal is allowed by way of remand to the original adjudicating 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 bil....