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2017 (12) TMI 512 - AT - Customs100% EOU - Conversion of shipping bills - free-shipping bill into DEPB shipping bill - Held that - conversion of free shipping bill into DEPB shipping bills, through amendment as provided under Sec. 149 of CA,1962, is inadmissible and has been rightly rejected by the authorities below - reliance placed in the case of Arise Exports, Trident Creation Versus C.C., Ahmedabad 2017 (8) TMI 145 - CESTAT AHMEDABAD - appeal dismissed - decided against appellant.
Issues:
- Appeal against rejection of amendment of shipping bills for conversion into DEPB/DBK shipping bills under Sec. 149 of Customs Act, 1962 for an EOU. Analysis: The case involved an appeal against the rejection of an amendment request for the conversion of free shipping bills into DEPB/DBK shipping bills under Sec. 149 of the Customs Act, 1962. The appellant, an EOU, imported duty-free goods for manufacturing and exporting Cotton Yarn and Comber Noil. They later applied for conversion of free shipping bills into DEPB/DBK shipping bills after receiving NOC for de-bonding to operate as a DTA unit. The Commissioner rejected their request, leading to the appeal. The appellant argued that the conversion should be allowed without physical examination, citing timely application submission post-export. The Revenue contended that previous judgments set a precedent against such conversions, irrespective of EOU or DTA status. The Tribunal considered the issue in light of previous judgments, particularly the case of M/s Arise Exports, Trident Creations. It was noted that the conversion of free shipping bills into DEPB shipping bills through Sec. 149 amendment was deemed inadmissible based on established legal principles and decisions of various High Courts. Despite the appellant being an EOU, the Tribunal upheld the rejection, referencing the judgment of the Hon’ble Delhi High Court in the case of M/s Ginni Internationals Ltd. The Tribunal found no reason to deviate from the established position, leading to the dismissal of the appeal. The judgment emphasized the consistent application of legal principles in similar cases and the lack of grounds for a different outcome based on the appellant's EOU status.
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