9911796707
TMI Blog2009 (10) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping bills. This application was filed under Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. On 16-7-2008, a Deputy Commissioner in the office of the Commissioner communicated the latter's decision to the applicant. The present appeal is against the Commissioner's decision so communicated. According to this communication, the Commissioner of Customs considered two issues which he framed as under :- "(i) Whether the Drawback under the All Industry Rate is admissible for the export of molasses falling under the Heading 17031000 of the First Schedule to the Customs Tariff Act, 1975; and (ii) If so, whether the relaxation of the conditions to be fulfilled by the exporter in terms of Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the short question arising for consideration in this case is whether, on the facts of this case, the Commissioner has the power to permit conversion of the free shipping bills to drawback shipping bills. In the case of Kiran Pondy (supra), it was held that 'free shipping bills' could be converted into 'advance licence shipping bills' under Section 149 of the Customs Act. It was also held in that case that the CBEC had, while issuing the aforesaid circular, overlooked the proviso to Section 149. Paragraphs 3 to 5 of the Tribunal's order in Kiran Pondy case are reproduced below for the sake of better appreciation : "3. We have given careful consideration to the submissions. The grievance of the appellants is against refusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcept on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be" (emphasis added) 5. In the instant case, as we have already noted, the exports in question were made under cover of Shipping Bills and allied documents including ARE-1s. We have seen specimens of these ARE-1s. Part 'A' of ARE-1 is a certification by the Central Excise Range Superintendent regarding clearance of the goods for export. Part 'B' of this document is a , certification by the proper officer of Customs, which certified that the export of goods was supervised by him. These documents (ARE-1s) clearly indicate that the exports were made under the DEEC Scheme. These documents were avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s upheld by the High Court vide 2007 (216) E.L.T. 15 (Bom.). 4. Following the above view, I hold that the Commissioner of Customs has power to allow conversion of free shipping bills to drawback shipping bills under Section 149 of the Customs Act. 5. As the appellant applied for such conversion under Rule 12(1)(a) of the Drawback Rules, 1995 and as the Commissioner, in the context of examining the said provision of law, held that there was no provision for conversion of free shipping bills to drawback shipping bills, I have got to examine this aspect as well. Rule 12(l)(a) reads as under :-- "12. Statement/Declaration to be made on exports other than by Post. - (1) In the case of exports other than by post, the exporters s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder claim for drawback, the exporter should declare that such a claim is being made. In a certain factual situation mentioned in the above Rule, the exporter shall also declare that no separate claim for rebate of duty or service tax has been or will be made to the Central Excise authorities. The proviso to sub-rule (1) of Rule 12 indicates that the Commissioner can exempt the exporter from the requirement of declaration etc., if he is satisfied with the reasons given by the exporter for failure to comply with the procedural requirements mentioned in the Rule. What the appellant wanted was to convert free shipping bills to drawback shipping bills. In the case of drawback shipping bills, in normal course, there should be a declaration by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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