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TMI Blog2008 (8) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... e advance licence. However, on account of inability to use the duty free raw material, if imported against the advance licence issued to them as due to certain reasons, they had to close down their unit, they, by letter dt. 20-8-07, requested the Commissioner for amendment of the 12 shipping bills under Section 149 of the Customs Act for conversion from advance licence scheme to DEPB scheme. They also surrendered the advance licence issued to them to the DGFT. The Commissioner, however, by the impugned order rejected their request for amendment of the shipping bills for conversion from advance licence scheme to DEPB scheme. The Commissioner in the impugned order has given the following reasons for rejecting the Appellant's request : (a)&em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing was granted. (3) The Appellants by virtue of export are entitled to the export incentives either under advance scheme or under DEEC scheme. Since under the circumstances, the advance licence scheme does not suit them for reasons as stated above, they have already surrendered the advance licence to the DGFT. (4) Since advance licence issued to the Appellant, has already been cancelled by the Ministry of Commerce, the Board's circular No. 4/04 dt. 16-1-04 does not come in the way of granting their request for conversion of the DEEC shipping bill into DEPB shipping bill. As per Section 149 of the Customs Act based on the documents like ARE-1 and shipping bills, at the time of export, amendment to the shipping bills can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y dispute, subject to further conditions that - (a) request for conversion is made by the exporter within one month of denial of the benefit claimed; (b) On the basis of available export documents etc., the fact of use of input is satisfactorily proved in resultant export product; (c) the examination and the endorsements made in the shipping bill/export documents prove the fact of export and the export product is clearly covered under relevant SION and/or DEPB Schedule, as the case may be; (d) on the basis of shipping bill/export documents, the exporter is fulfilling all the conditions of the export promotion scheme into which he is seeking conversion, and (e) the exporter has not availed the benefit of the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isfied and if these conditions are satisfied, the conversion has to be allowed. The conversion of a shipping bill from one EP Scheme to another cannot be linked with denial of the benefit in one scheme by DGFT/MOC or customs due to some dispute, as no such condition for amendment of shipping bill has been prescribed in Section 149. Tribunal, in para 2.1 of its judgment in the case of Man Industries (India) Ltd. v. CC, Mumbai reported in 2006 (202) E.L.T. 433, has in this regard held as under : "The statutory conditions subject to which such amendment could or could not be made is described in proviso to Section 149 of the Customs Act, which reads as : 'provided that no amendment of a Bill of entry or a shipping bill or bill of export shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it creates difficulties in the wake of online assessment. I do net find this as adequate ground to deny an exporter the incentives granted by the Govt. If the exporter is able to satisfy the authorities with documentary evidence that existed at the time of respective export shipments, the department is bound to allow the request for conversion in view of the statutory provisions of Section 149". 4. In view of the above discussion, we hold that in this case, the impugned order refusing of request for amendment of the shipping bills for conversion of DEEC scheme into DEPB scheme on the ground that the Appellants have not been denied Advance Licence benefit by the DGFT due to some dispute, is contrary to the provisions of Section 149 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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