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TMI Blog2012 (11) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... vision and the documents were existing at the time of export - Commissioner of Customs directed to allow conversion of the Free Shipping Bills to the Export Promotion Scheme Shipping Bills as requested. - Customs Appeal No. 1530 of 2011 - - - Dated:- 21-2-2012 - Shri P. G. Chacko, Shri B.S.V. Murthy, JJ. Shri T. Jagapathi Rao, Advocate for appellant Shri M. M. Ravi Raj, Assistant Commissioner (AR) for respondent [Order per: B. S. V. Murthy]: This appeal is directed against the order of the Commissioner refusing to consider request for conversion of two Free Shipping Bills into Export Promotion Scheme Shipping Bills . The order was communicated to the appellant by the Additional Commissioner (Customs). The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity since the same was stuffed in the presence of the Central Excise officers shown that in this case unlike a Free Shipping Bill, the consignment has not been exported without examination. Further, he also drew our attention to the Board s Circular No. 36/2010-Cus dated 23.9.2010 and submits that conversion has to be allowed subject to the conditions therein. The conditions given are that the examination report and other endorsement on export documents prove the fact of export; on the basis of documents, it can be verified all the conditions of the scheme are fulfilled and no fraud, etc. has been committed. It was submitted that there was no communication in the rejection order that they have not fulfilled the conditions in the Board s ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal on the ground that in the ARE-1 form, there was a certification from the Superintendent certifying that the export took place under his supervision and the documents were existing at the time of export. It is to be noted that when this decision was rendered the Board s circular which is much more liberal with regard to conversion of Free Shipping Bill to Export Promotion Shipping Bill was not here and circular issued in 2004 had laid down much stricter norms. In view of the discussion above, the issue in the present case is covered by decision in the case of Kiran Pondy Chems Ltd. (supra). Therefore, we allow the appeal and direct the Commissioner of Customs to allow conversion of the Free Shipping Bills to the Export Promotion S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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