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2014 (12) TMI 691 - HC - CustomsDEPB conversion - conversion of free shipping bill into a DEPB Bill - Whether Free Shipping Bill can be converted into DEPB Shipping Bill after export by virtue of proviso to Section 149 of Customs Act, 1962 - Held that - Section 149 of the said Act deals with discretion of the officer concerned to make such kind of amendment on the basis of the facts and circumstances mentioned therein. Since the claim of the first respondent is to convert Free Shipping Bill into DEPB Shipping Bill and that too on the basis of public notice, wherein certain benefits have been announced, the claim of the first respondent cannot be considered beyond scope of law. Such kind of conversion is permissible on the basis of submission of relevant documents for verification. Therefore, viewing from any angle, the order passed by the CESTAT cannot be considered as incorrect and the substantial questions of law settled in the present Civil Miscellaneous Appeal are not having substance at all and altogether, this Civil Miscellaneous Appeal deserves to be dismissed. - Decided against Revenue.
Issues:
Conversion of Free Shipping Bill into DEPB Shipping Bill after export under Section 149 of Customs Act, 1962; Applicability of Circular No. 4/2004-Cus. to conversion issue. Issue 1: Conversion of Free Shipping Bill into DEPB Shipping Bill after export under Section 149 of Customs Act, 1962 The case involved the appeal against the rejection of a request to convert Free Shipping Bill into DEPB Shipping Bill by the Commissioner of Customs. The first respondent, engaged in exporting raw sugar, sought this conversion after exporting the goods. The CESTAT allowed the conversion, leading to the present Civil Miscellaneous Appeal by the Department. The appellant contended that such conversion is impermissible under law, emphasizing that the exporter failed to produce relevant documents for verification. The Division Bench found that without the necessary documents and goods for verification, the conversion cannot be granted. Issue 2: Applicability of Circular No. 4/2004-Cus. to conversion issue The appellant argued against the conversion by citing Circular No. 4/2004-Cus., dated 16-1-2004, issued by the Central Board of Excise. The Circular's binding nature and relevance to the conversion of Free Shipping Bill into a DEPB Bill were questioned. The respondent, however, maintained that the conversion request was made based on a public notice announcing benefits, and all required documents were submitted. The second respondent and CESTAT both allowed the conversion after considering the factual circumstances and public notice. The Court highlighted that Section 149 of the Customs Act, 1962 provides the officer discretion to allow such amendments based on the case's facts and circumstances. In conclusion, the Court dismissed the Civil Miscellaneous Appeal, affirming the decision to allow the conversion of the Free Shipping Bill into a DEPB Shipping Bill. The judgment emphasized the importance of factual circumstances, submission of relevant documents, and the discretionary power of the Customs officer under Section 149 of the Customs Act, 1962. The Court found no merit in the appellant's contentions, as the conversion request was made in accordance with the law and based on the benefits announced in a public notice.
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