TMI Blog2023 (3) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... AL (INDIA) VERSUS UNION OF INDIA [ 2002 (2) TMI 129 - HIGH COURT OF GUJARAT AT AHMEDABAD] and the same is also upheld by the Supreme Court in UNION OF INDIA OTHERS VERSUS INTER CONTINENTAL (INDIA) [ 2008 (4) TMI 23 - SUPREME COURT] . The above mentioned judgment of Gujarat has attained finality as in the proposal for fling SLP before Hon ble the Supreme Court of India against order of High Court, it has been decided not to file SLP in this case (A-2). It has been observed in the letter that the products are covered under the above mentioned 126 shipping bills i.e Biscuits and Confectioneries, were notified under the SION norms. Thus, they were held to be eligible to claim the benefit of DFIA. Section 149 of the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd vs. UOI 2016 (340) ELT 32 (P H). Accordingly, the respondent moved an application for conversion of their exports under Duty Drawback scheme to DFIA Scheme. However, his application was not accepted by the Adjudicating Authority in terms of CBEC Circular dated 23.09.2010 and he filed an appeal before the Appellate Tribunal. The question for consideration before the Tribunal was that whether the conversion of Drawback shipping bills can be allowed to DFIA Scheme or not? The appeal filed by the respondent was disposed of and the Company was held entitled for conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme subject to reversal of benefit taken under Duty Drawback scheme is paid by the respondent along with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication before the Principal Commissioner Customs, Mundra for conversion of 204 shipping bills from Drawback Scheme to Duty Free Import Authorization (DFIA) Scheme. The request was rejected on the ground that the same was time barred. The Principal Commissioner Customs took the view that such a request was made for conversion after three months from the date of the Let Expert Order (LEO) and if such a request is accepted, the same would be contrary to the Circular No. 36/2010-Cus dated 23.09.2010. However, the Company filed an appeal before the Tribunal and the same was allowed by referring to Section 149 of the Customs Act. The operative part of the order of the Tribunal reads as under:- 4. We have heard both the sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 49 of the Customs Act 1962. We further find that in the identical case of Bectors Food Specialities Ltd. (Supra) this Tribunal, Chandigarh after considering the Hon'ble Gujarat High Court judgment in the case of Anil Sharma Vs. Union of India - 2017 (350) ELT 322 (Guj.) = 2017-TIOL-383-HC-AHM- CUS held that the assessee was entitled for conversion of shipping bill from DBK Scheme to DFIA Scheme. We after going through the said decision find that the circumstances and reason for delay in filing request for conversion was almost identical in the present case. In the case cited of coordinate Bench of this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile SLP in this case (A-2). Learned counsel for the respondent has further produced on record copy of letter dated 19.12.2022 issued by Hyderabad Customs, Commissionerate, Hyderabad and the same is taken on record as Annexure A-5. As per this letter, request was for conversion of 126 shipping bills from Draw Back to DFIA Scheme by M/s Rani International Exports and Imports. It has been observed in the letter that the products are covered under the above mentioned 126 shipping bills i.e Biscuits and Confectioneries, were notified under the SION norms. Thus, they were held to be eligible to claim the benefit of DFIA. Section 149 of the Customs Act, 1962 lays down that any import/export document may be considered for conversion subject t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
