2007 (5) TMI 65 - AT - Customs

Export- Appellant claim for conversion of DEEC shipping bills to drawback shipping bills - After considering all the detail conversion allowed to appellants

Summary

Issues:
Conversion of DEEC shipping bills to drawback shipping bills.

Analysis:
The appellant's claim for conversion of DEEC shipping bills to drawback shipping bills was rejected on the grounds that the DEEC scheme is based on value/quantity while the drawback scheme is based on weight. Additionally, it was noted that the appellants had lost the original advance license, although they later produced a duplicate advance license issued by DGFT. The weight of the goods was verified by the Central Excise Inspector during the DEEC scheme claim, with the net and gross weights matching on the invoice, shipping bill, and ARE-1. Thus, the objection based on the difference in weight calculation between the schemes was overruled. The objection regarding the belated production of the duplicate advance license was also dismissed due to the lack of evidence questioning its authenticity. The Commissioner's reliance on a circular stating that conversion is not permissible was deemed misplaced as the Customs Act and Drawback Rules allow for conversion based on merits and facts. The Tribunal held that the conversion sought by the appellants is legally permissible, setting aside the rejection and allowing the appeal.