TMI Blog2008 (5) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... hri S.G. Dewalwar, SDR, for the Respondent. [Order]. - This application is filed for out of turn hearing of the Appeal No. C/510/08. 2. After hearing both sides for some time and perusing, the records application for out of turn hearing, seems to be justified as the issue involved in this appeal is squarely covered by decisions of Tribunal. Hence the application for out of turn hearing is allowed and the appeal itself is taken up for disposal. 3. Considered the submissions submitted by both sides and perused the records. 4. On perusal of the records it is seen that the ld. Commissioner was approached by the appellant for conversion of their 16 drawback shipping bills to DEEC shipping bills. The said application was not acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that in those cases the shipping bills were DEPB shipping bills and later on converted into DFRC or into advance licence scheme. It is his submission that in the current case the original shipping bills were as duty drawback shipping bills. 7. It is an admitted fact that in the current case the shipping bills are filed for duty draw back. There is nothing on record to say that the appellants had claimed the duty drawback and was sanctioned to him. In the absence of any such sanctioning of duty drawback, the appellants have requested for change of the shipping bills from drawback shipping bills to DEEC shipping bills. I find that the Division Bench of the Tribunal in the case of Man Industries (supra) held as under: Export -Shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not being a notified port at the relevant time-Board's Circular No. 40/2003-Cus., dated 12-5-2003 and No. 6/2003- Cus., dated 28-1-2003. In the case of Smruti Pottery Works (supra) the Tribunal held as under: Shipping Bill-Conversion of free Shipping Bill to DFRC Shipping Bill-Inputs mentioned in Standard Input-Output Norms and Chartered Engineer also certified use of Zirconium Silicate/Opacifier - Conversion of Shipping Bill not to be denied especially when as per Board's Circular Nos. 6/2003-Cus., dated 28-1-2003 and 40/2003-Cus., dated 12-5-2003 exporter not required to prove that he is forced to file free Shipping Bill by Customs. In the case of JSW Ltd. the Tribunal held as under: Export Promotion Scheme-Shipping bills, Convers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der DEPB Scheme and this in fact is the dispute and challenge of the appellant-company being that the finalisation of free shipping bills by the ex parte order dated 11-8-2004 is an incorrect decision and contrary to law. Another point which was raised by the ld. SDR that the decision of the Commissioner is not an order since it is a letter communicating the decision of the Commissioner regarding conversion of shipping bills and as such cannot be appealed to the Tribunal. However, I find that the Division Bench in the case of Jindal Stainless Limited v. Commissioner of Customs (Exports), Chennai - 2005 (183) E.L.T. 157 (Tri.-Chennai) has held as under "6. The Commissioner penned that the conditions stipulated in pare 3.2 of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his finding that the exporters did not fulfil the above conditions. Ld. Commissioner knew that his decision on the party's request would have the consequence of DEPB benefit being denied to them. He knew; he was discharging a quasi-judicial function. That is why he penned his decision after hearing the party in keeping with the principles of natural justice. This aspect must dispel the apprehensions of ld. JCDR who doubted the appealability of the Commissioner's decision. What was scribbled by the Commissioner on the margins of the party's letter dated 26-8-2004 is certainly appealable under Section 129A (l) (a) of the Customs Act. We have perused the correspondence between the appellants and the Department on the subject Shipping Bills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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