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Issues: Permission for conversion of DEPB Scheme Shipping Bills to DEEC Shipping Bills denied based on Circular No. 04/2004-Cus., Customs Act provisions, and lack of documentary evidence.
The appellants sought permission for conversion of export promotion schemes, which was denied citing Circular No. 04/2004-Cus. The Customs Act, 1962 allows amendment of documents by the proper officer, subject to certain conditions. The exporters requested conversion with necessary documentation, including a Chartered Engineer's certificate, as required for logging the DEEC Book. Board's Circular No. 6/2003-Cus. clarified the conditions for conversion during the pendency of the request, emphasizing the need for proof of inputs used in the export product and compliance with scheme conditions. The Tribunal's precedent in Smruti Pottery Works v. CC, Kandla supported conversion without the exporter having to prove coercion by Customs, based on relevant Circulars. Similarly, in M/s. Sanghi Industries Ltd. v. CC, Jamnagar, conversion was allowed based on circulars. The Commissioner denied conversion solely based on a January 2004 Circular, disregarding the Circulars in force during the application and Tribunal precedents. As there was no assessment of the appellants' entitlement to conversion as per the relevant Circulars and decisions, the impugned order was set aside, and the case remanded to the Commissioner for a fresh decision considering Circulars 6/2003-Cus. and 40/2003-Cus., along with the Tribunal's rulings in Smruti Pottery Works and Sanghi Industries Ltd. The Commissioner is directed to provide a fair hearing to the appellants before issuing fresh orders. The appeal was allowed by remand, emphasizing the need for a proper assessment based on the applicable Circulars and precedents.
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