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2013 (12) TMI 350 - AT - CustomsConversion of five shipping bills from EPCG Drawback Scheme to EPCG Drawback and Advance Licence Scheme - Held that - adjudicating authority has rejected the claim for conversion under Section 149 of the Customs Act read with Circular No. 4/2004-Cus., dated 17th Jan. 04 - according to the circular, conversion can only be allowed when the benefit of export promotion scheme claimed by an exporter has been denied by the DGFT/Ministry of Commerce/Customs due to any dispute. In the absence of rejection of the claim under a scheme due to any dispute, the conversion request has been rejected. there is no reason for rejection under the statutory provision, as according to Section 149, conversion is possible on the documents in existence at the time of export. The shipping bills in question are supported by a certificate from the Chartered Engineer and there is also an endorsement in the Chartered Engineer s certificate with the export particulars, namely, shipping bills nos. etc. The export has taken in the month of Mar. 10 and the request for conversion is in the following month. In the above circumstances, the request for conversion claimed by the exporters is to be allowed - Decided in favour of assessee.
Issues: Conversion of shipping bills from EPCG Drawback Scheme to EPCG Drawback and Advance Licence Scheme under Section 149 of the Customs Act.
Analysis: The judgment delivered by Ms. Jyoti Balasundaram of the Appellate Tribunal CESTAT Chennai pertains to an appeal regarding the conversion of shipping bills from the EPCG Drawback Scheme to the EPCG Drawback and Advance Licence Scheme under Section 149 of the Customs Act. The appellant sought conversion after the Commissioner of Customs rejected their request. The Tribunal, after hearing both parties, decided to proceed with the appeal for final hearing and rejected the prayer for stay. The adjudicating authority had based its rejection on Section 149 of the Customs Act read with Circular No. 4/2004-Cus., which states that conversion can only be allowed if the benefit claimed by an exporter has been denied by the DGFT/Ministry of Commerce/Customs due to a dispute. However, the Tribunal found that there was no valid reason for rejection under the statutory provision. Section 149 allows for conversion based on the documents in existence at the time of export. In this case, the shipping bills were supported by a certificate from a Chartered Engineer and contained endorsements with export particulars. The export occurred in March '10, and the conversion request followed in the subsequent month. Given these circumstances, the Tribunal concluded that the request for conversion should be allowed. In summary, the Tribunal set aside the impugned order of the Commissioner of Customs and allowed the appeal, ruling in favor of the exporters seeking the conversion of shipping bills from the EPCG Drawback Scheme to the EPCG Drawback and Advance Licence Scheme under Section 149 of the Customs Act. The judgment emphasizes the importance of adhering to statutory provisions and the documents available at the time of export when considering such conversion requests.
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