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Issues involved: Appeal against rejection of conversion of shipping bills u/s 149 of Customs Act, 1962.
Summary: The appeal was made against the rejection of conversion of shipping bills under the Customs Act, 1962. The appellants exported Metallic Expansion Bellow under Free Shipping Bills but later sought conversion due to a procedural lapse in not indicating the license number. The Tribunal remanded the matter to the Commissioner for reconsideration. The appellants provided evidence to support their request, citing past instances where similar conversions were allowed. However, the Commissioner rejected the conversion, leading to the appeal. The Tribunal considered the submissions and evidence from both sides. The appellants received the advance license before filing the shipping bills but failed to mention it, claiming they were not regular exporters. The Tribunal noted a previous case where a similar conversion was allowed, but emphasized that the omission posed a risk to revenue as goods under free shipping bills were not examined. The Commissioner's decision was deemed not arbitrary, as the exercise of power under Section 149 is discretionary. The requirement to claim export under a scheme was to enable necessary checks by customs authorities, which was not possible in this case due to the free shipping bills. The certificates provided by the jurisdictional Central Excise officer and DGFT authorities were considered untimely and not relevant to the export process. The Tribunal emphasized that past favorable decisions did not create a binding precedent, and the appellants should have learned from previous experiences. Ultimately, the appeal was rejected, upholding the Commissioner's decision.
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