2015 (1) TMI 259 - AT - Customs

Conversion of shipping bill from free shipping bill to Drawback scheme - C.B.E. & C. s Circular No. 4/2004, dated 16-1-2004 - Held that - appellant filed an application under Section 149 of the Customs Act, 1962, to get the shipping bill be amended from free shipping bill to drawback scheme. After going through the Section 149 ibid I find that the amendment can be allowed if the documents produced at the time of export. In this case, the verification report of the exported cars states that the chassis number of the cars in question have been verified from the import documents. Therefore, I do not find any reason to deny the request to amend the shipping bill. Accordingly, the request of the appellant for conversion of free shipping bill to draw back scheme is allowed and the adjudicating authority is directed to implement this order within 30 days of receipt of this order - Decided in favour of assessee.

Summary

The appellant appealed against the rejection of their request to convert a free shipping bill to a Drawback scheme. The Tribunal allowed the appeal, stating that the amendment can be allowed if the documents produced at the time of export support it. The request for conversion was granted, and the adjudicating authority was directed to implement the order within 30 days.