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2024 (4) TMI 1045 - AT - CustomsRequest for conversion of free Shipping Bills into Drawback Shipping Bills rejected - long lapsed period between exports (1998) and the request for conversion (2007) - section 149 of Customs Act 1962 - HELD THAT - The free shipping bills in question pertain to 1998 and the request for conversion was made in 2007. Although the request was made in terms of section 149 of the Act as per the interpretation of this section by Delhi High Court in M/S. TERRA FILMS PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS 2011 (4) TMI 13 - DELHI HIGH COURT and Madras High Court in THE COMMISSIONER OF CUSTOMS (SEAPORT-EXPORT) VERSUS M/S. SUZLON ENERGY LIMITED 2013 (3) TMI 506 - MADRAS HIGH COURT conversion of shipping bill from one scheme to another is not an amendment because it changes the entire nature of the document. Viewed in this legal position the appellant s request for conversion of free shipping bills to drawback shipping bills cannot be accepted for more than one reason - Firstly it changes the entire nature of the Shipping Bills and it is not merely amendments to them - Secondly any amendment can be permitted only on the basis of documents available at the time of export. The appellant s prayer that the rates notified much later may be applied to it s case retrospectively cannot be accepted because the notified All-Industry Rates are always prospective and also because these rates had not existed when the goods were exported - Thirdly any amendment under section 149 is a matter of discretion of the officer and not a right of the exporter. Considering the long period that lapsed between exports (1998) and the request for conversion (2007) the Commissioner was correct in not allowing the conversion. The impugned order is upheld - Appeal dismissed.
Issues:
The judgment deals with the rejection of a request u/s 149 of the Customs Act, 1962 for conversion of free Shipping Bills into Drawback Shipping Bills by the Commissioner. Issue 1: Conversion of Shipping Bills Details: - The appellant exported goods under 111 Shipping Bills and applied for a license under the QBAL scheme. - The appellant sought to convert free shipping bills into drawback shipping bills, which was denied by the Commissioner. - The appellant argued for conversion based on the absence of All-Industry Rates for the exported goods during the relevant period. - The appellant's request was made several years after the export, and no brand rate had been applied for the goods. - The Revenue contended that no rate of drawback was available for the goods exported against the shipping bills in question. - The High Courts' decisions emphasized that conversion of shipping bills changes the entire nature of the documents and is not a mere amendment. - The discretion to permit amendments after export is limited to documents available at the time of export. - The appellant's request for retrospective application of later-notified rates was not accepted due to the prospective nature of All-Industry Rates. Decision: The Tribunal dismissed the appeal and upheld the impugned order, stating that the conversion request could not be accepted due to the nature of the Shipping Bills, absence of rates at the time of export, and the discretionary nature of amendments under section 149.
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