2004 (2) TMI 420 - AT - Customs

Summary

Issues:
Challenge to validity of order declining conversion of duty free shipping bills into drawback shipping bills; Claim for conversion made within time; Locus standi of the appellants to seek conversion; Applicability of precedent in Smruti Pottery Works case; Rejection of claim; Payment receipt by the appellants; Limitation issue.

Analysis:

1. The appellants contested the validity of the order denying the conversion of duty free shipping bills into drawback shipping bills. The Counsel argued that the goods were exported in a hurry to Myanmar, mentioning drawback shipping in instructions but not on bills. The claim for conversion was made on time, citing the Smruti Pottery Works case. The DR supported the impugned order's correctness.

2. The Tribunal examined the record indicating that the goods were exported to Myanmar via duty free shipping bills not signed by the appellants but by the importers. As the appellants did not present the bills, they lacked standing to request conversion to drawback bills. The importers signed as declarants without representing the appellants. The Tribunal emphasized that conversion rights lie with the bill submitter, not the appellants, thus rejecting their claim.

3. The Tribunal distinguished the Smruti Pottery Works case where conversion was sought by the bill filer with government approval. In contrast, the appellants lacked standing as they did not submit the bills initially. The Tribunal clarified that payment receipt by the appellants did not alter this conclusion, upholding the rejection of the claim without delving into the limitation issue.

4. Consequently, the Tribunal found no legal flaws in the impugned order and dismissed the appeal, affirming the decision to deny the conversion of duty free shipping bills into drawback shipping bills due to the appellants' lack of standing in the matter.