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2015 (4) TMI 203 - AT - CustomsConversion of shipping bill from DEPB to advance authorization scheme - denial of the request of the exporter for conversion of shipping bill from DEPB to DEEC scheme - Held that - Present shipping bill has been duly exported under advance authorization scheme before export of the goods. As per section 149 read with Board s circular dt. 16.1.2004 amendment between one scheme to another scheme should be allowed by the field where the documentary evidence which was in existence at the time of goods were cleared for export. So in the present case, all these facts are clearly confirmed that these facts are duly exported under the advance licence covered under shipping bill which is supported by invoice, ARE-1 and the certificate from the Superintendent who examined the goods and allowed for export. - due to inadvertence committed by the CHA who has filed the shipping bill under DEPB instead of rightly filing under advance licence. We also find that the exporter has filed the declaration before the authority that they will not claim any DEPB benefit against the said shipping bill. By relying on case law (2006 (5) TMI 36 - CESTAT, CHENNAI), we hold that the appellants are eligible for conversion of shipping bill dt. 19.2.2007 from DEPB scheme to advance licence scheme. Accordingly, we set aside the impugned order - Decided in favour of assessee.
Issues involved:
Conversion of shipping bill from DEPB to advance authorization scheme. Analysis: The appellant appealed against the Commissioner of Customs' order denying the conversion of a shipping bill from DEPB to DEEC scheme. The appellant held an Advance Authorisation Licence for export of industrial valves and sought to amend the shipping bill to reflect the correct scheme. The advocate argued that the goods were exported under the advance authorization scheme, despite the shipping bill mentioning DEPB due to a CHA error. The advocate cited relevant case laws supporting the conversion of the shipping bill to the advance authorization scheme. The issue revolved around the conversion of the shipping bill from DEPB to the advance authorization scheme. The appellant had an Advance Authorisation Licence for exporting industrial valves and fulfilled the export obligation under this scheme. Despite the shipping bill mentioning DEPB, other documents like the invoice, ARE-1, and examination report confirmed the export under the advance authorization scheme. The Tribunal noted the CHA's error in filing the shipping bill under DEPB and the appellant's declaration to not claim any DEPB benefit. Relying on precedent cases, the Tribunal held that the appellant was eligible for the conversion of the shipping bill to the advance licence scheme. In a detailed analysis, the Tribunal examined the documents related to the export, including the invoice, ARE-1, and examination report, which all indicated the export under the advance authorization scheme. The Tribunal emphasized the importance of documentary evidence existing at the time of export and noted the Superintendent's certification of the goods for export under the advance licence. The Tribunal acknowledged the CHA's inadvertent error in filing the shipping bill under DEPB and the appellant's compliance with not claiming DEPB benefits. By considering past judgments and the factual circumstances, the Tribunal concluded that the appellant was entitled to convert the shipping bill from DEPB to the advance licence scheme, overturning the Commissioner's order and granting the appeal with consequential relief.
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