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TMI Blog2011 (2) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... een granted. The claims of the Petitioner were only consequent upon such conversion. In any event the Circular dated 16th January 2004 was only prospective, writ petition is allowed - 14367 of 2005 - - - Dated:- 3-2-2011 - S. Muralidhar, J. REPRESENTED BY : S/Shri Abhinav Vasisht with Sumit Singh Beripal, Advocates, for the Petitioner. S/Shri S.K. Dubey with Tungesh, Advocates, for the Respondent. [Order]. CM APPL. No. 13447/2010 (for restoration) For the reasons stated therein, this application is allowed. The petition is restored to its file. The application is disposed of. WP (Civil) No. 14367/2005 1. With the consent of learned counsel for the parties, this petition has heard finally. 2. The Petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is satisfactorily proved in the resultant export products. 4. There was further amendment to the said circular on 12th May 2003. It was clarified in para 3 of the said circular which read as under : 3. The issue has been re-examined in consultation with DGFT/MOC and it is clarified that conversion of free shipping bills into Advance License/DEPB/DFRC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another (where the benefit of that Scheme has been refused by Customs/DGFT vide para 4 (i) of DOR Circular No. 6/2003-Cus.) may be permitted on merits by the Commissioner on case to case basis subject to conditions specified in Para 4 (a), (b) and (c) of DOR Circular No. 6/2003-Cus., dated 28th J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the present writ petition ought not to be entertained. On merits, it is submitted that by a subsequent circular dated 16th January 2004, the earlier circulars dated 28th January 2003 and 12th May 2003 were further amended. Para 3.2 of the said Circular reads as under : 3.2 As regards permitting conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills is concerned, it is true over a period of time, with liberalization having been ushered in the Customs administration, clearance of goods is being permitted mostly on the basis of self-declaration made by the exporters on the shipping bills. Such self-assessment scheme necessarily casts the responsibility on the exporter to make up his mind at the time of filing shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me into which he is seeking conversion. (e) The exporter has not availed benefit of the export promotion Scheme under which the goods were exported and no fraud/misdeclaration/manipulation/investigation is initiated against him in respect of such exports. 8. It is accordingly submitted by the Respondents that since on the date of taking up the applications of the Petitioner for consideration the aforementioned Circular dated 16th January 2004 had already been issued, it was decided to reject the Petitioner s claims. 9. Mr. Abhinav Vasisht, learned counsel for the Petitioner pointed out that each of the free shipping bills in question in respect of which the Petitioner has made claims under the DEPB Scheme, were converted on 8th D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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