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TMI Blog2024 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... , Sri. Suvin R Menon, CGC. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. The petitioner in WP(C). No. 10445 of 2023 is the appellant herein aggrieved by the judgment dated 13.02.2024 of the learned Single Judge in the Writ Petition. Briefly stated the facts necessary for the disposal of the Writ Appeal are as follows: 2. The appellant, a private limited company, is engaged in the manufacture of plastic packing materials. The appellant imports raw materials for the manufacture of the plastic packing materials, and thereafter, exports the finished packing materials to various countries. In connection with its export activities, the appellant had applied for and obtained Advance Authorisation Licences from the 4th respondent under the Adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of their import. 4. When the appellant later realised the mistake and was confronted with a notice from the DGFT alleging non-fulfillment of the export obligation, he approached the customs authorities with a request for converting the shipping bills under the Drawback Scheme to shipping bills under the Advance Authorisation Scheme. The customs authorities thereupon took the stand that since the application seeking conversion of shipping bills from one Scheme to another was not permissible in terms of Ext.P6 Circular No.36/2010-Customs dated 23.09.2010, the request of the appellant for conversion of the shipping bills could not be entertained. It is impugning the said rejection letter that the appellant approached this Court thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion. As regards the erroneous filing of the shipping bills in connection with the exports effected under the Advance Authorisation Scheme, it is the submission of the learned Senior counsel that the appellant is prepared to refund the duty drawback amount received by him, together with up-to-date interest, so as to obtain the certificate stating that the exports covered by the shipping bills issued between 10.05.2019 and 25.09.2019 were under the Advance Authorisation Scheme. Towards this end, he has also produced a copy of a certificate issued by a chartered engineer certifying that it was the goods imported duty free that was used in the manufacture of the exported final products. It is his further submission that the conversion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Authorities, who had issued the 'let export' order permitting the export of the said products. The sole mistake committed by the appellant was that, in the shipping bills aforesaid he had mentioned the Duty Drawback Scheme, instead of the Advance Authorisation Scheme, as the Scheme under which the exports were effected. While it may be a fact that there is a different level of examination envisaged at the time of export for each of the Schemes, we are of the view that, at this distance of time, the examination already done on the appellant's exported products needs to be revisited only if it is established that the earlier examination did not look into aspects that were crucially relevant for exports under the Advance Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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