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TMI Blog2010 (7) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... heme, is required to furnish such particulars and make such declaration as may be necessary for the proper officer of Customs to consider grant of export benefit. Similarly an exporter who files a DEPB shipping bill also has to undergo the ordeal of furnishing extra materials and making declarations to the satisfaction of the proper officer of Customs so as to enable that officer to consider grant of the export benefit. These ordeals are not there in the case of an exporter who files a free shipping bill. Considering the matter from this angle, we think that conversion of a shipping bill from any export promotion scheme to another like the drawback scheme should be easier than one from free to drawback scheme. Therefore, it must be possible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were accordingly shipped. The appellant has no case as they did not get the required benefit under the above scheme. The Shipping Bills also clearly indicate that the exporter acknowledged that exempted material (PP- granules) was used in the manufacture of the export goods. After the shipments, on 20-8-2003, the appellant applied to the Commissioner for conversion of the above Shipping Bills from DEEC to drawback scheme. Later on, in adjudication of the show-cause notice, which was issued for declining the above relief of conversion, the Commissioner passed the impugned order and accordingly the application for conversion of the DEEC Shipping Bills to drawback Shipping Bills came to be rejected. The present appeal is against the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r under the first scheme has been declined. In this connection, he has referred to para 3.2 of the Board s circular, wherein it was clarified as follows : It is, therefore, clarified that conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills should not be allowed. As regards permitting conversion of shipping bills from one export promotion scheme to another is concerned, it is clarified that such conversion should only be allowed where the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or customs due to any dispute. Such conversion may be permitted on merits by the Commissioner on case to case basis subject to the following conditions : (a) The request for convers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have given careful consideration to the submissions. The remand ordered by the High Court is an open remand. Their Lordships appear to have expectedus to consider in detail the question as to whether the appellant can be given the benefit, of conversion of Shipping Bills under the Board s Circular dated 16-1-2009. After hearing both sides, we are of the view that this is a case fit for remand. The conversion asked for by the appellant is from DEEC scheme to drawback scheme. The Board s circular contains some clarification with regard to conversion of free Shipping Bill to drawback Shipping Bill. Though the circular, at the outset, states that any such conversion cannot be allowed, it takes note of Rule 12(i)(a) of the Customs and Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or his authorized agent, and for reasons to be recorded, exempt such exporter/authorized agent-for-the provisions of this clause. In other words, in the factual situation covered by the proviso, the Commissioner is empowered to exempt the exporter/authorized agent from the declarations which he is otherwise required to make under clause (a) of sub-rule (1). It is this exemption clause which was taken note of by the Board in the aforesaid circular. The Board, accordingly, left the plea for conversion of free shipping bill to drawback shipping bill to be examined by the Commissioner of Customs under the provisions of Rule 12(1)(a) and the proviso thereof. 6. In the context of considering a plea for conversion of a shipping bill from one s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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