2016 (9) TMI 472 - AT - Customs

Conversion of shipping bill free shipping bill export promotion shipping bill - export of Poly Tube Graphite Heat Exchanger - Board s Circular No.36/2010 dt. 23.9.2010 - Section 149 of the Customs Act, 1962 time limit for conversion of shipping bill Held that - the appellant is a manufacturer-exporter and obtained valid Advance Authorisation issued by the authorities concerned matter remanded to the learned Commissioner to reconsider and re-examine the request of the appellant for conversion of free shipping bill into Advance Authorisation shipping bill on merits, without going into the aspect of limitation, after proper verification of all the documents that are alleged to be placed before that authority opportunity of heard granted to appellant and appellant are also permitted to file additional documents to substantiate their claim - matter remanded appeal disposed off.

Summary

Issues Involved:
Conversion of free shipping bill into export promotion scheme shipping bill.

Analysis:

Issue 1: Conversion of shipping bill scheme
The appellant, a manufacturer-exporter, filed a free shipping bill for export, later requesting conversion to an Advance Licence shipping bill. The Commissioner rejected the request citing a time limit of three months from the let export order date, as per Circular No.36/2010. The appellant argued that no time limit is specified in Section 149 of the Customs Act for amending shipping bills. The appellant provided necessary documents, relying on legal precedents like the Madras High Court decision and Tribunal cases. The AR for Revenue emphasized the importance of the time limit and the waived cargo examination for free shipping bills. The Tribunal remanded the matter to the Commissioner for reconsideration without delving into the limitation aspect, allowing the appellant to submit additional documents for verification. The Commissioner was directed to provide a reasonable opportunity for the appellant to present their case.

This judgment clarifies the process of converting shipping bills from one scheme to another, emphasizing the need for proper verification of documents and a fair opportunity for the appellant to be heard. The decision highlights the significance of legal precedents and the authority's responsibility to reconsider requests based on merits rather than strict timelines.