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TMI Blog2014 (1) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... y objection at the time of the shipment. Further it is not the case of the department that the goods have not been exported and reached to destination and the export proceeds has not been realized nor it is the case of the department that the appellants are claiming double benefit under two different schemes. The exporter cannot be penalized for the inaction of the department at the time of allowing the shipment and thereafter. In these circumstances I allow the conversion of shipping bill from DEPB to Drawback and direct the concerned authority to decide the Drawback claim as per law expeditiously - Decided in favour of assessee. - C/160/07- Mum - Final Order No. A/465/2013-WZB/C-IV(SMB) - Dated:- 12-9-2013 - S K Gaule, J. For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw back was considered by the ld. commissioner who vide his order dated 05.12.2006 rejected the request of the appellant on the ground that benefit under DEPB and Drawback are operated under two different spheres, and unless the appellant had not complied with the provisions of Rule 12(1)(a) of Customs and Central Excise Drawback Rules, 1995 and unless the intention to avail drawback is declared and due procedure is followed conversion from Draw back to DEPB is not feasible. Aggrieved by the order, the appellant in appeal. 4. The contention of the appellant is that they have applied for conversion much prior to the date their licence expired. The contention is that the conversion of Shipping Bills from claim of DEPB to Drawback scheme is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Shipping Bill. The Rule is reproduced here-in-under for convenience of reference:- Rule 12 (1) In the case of exports other than by post, the exporters shall at the time of export of the goods - (a) state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate or rates and make a declaration on the relevant shipping bill or bill of export that - (i) a claim for drawback under these rules is being made; (ii) in respect of duties of Customs and Central Excise paid on the containers, packing materials and materials and the service tax paid on the input services use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempts such exporter or his authorized agent from the provisions of above clauses. Admittedly, it is not the case of the department that the appellant failed to comply with the aforesaid provisions. The shipping bill was passed without any objection and goods were allowed to be re-exported. This Tribunal in the case of Manawat Plastics Pvt. Ltd. vs. CCE Cus., Nagpur - 2010 (259) ELT 157 (Tri-Mum) held as under:- "6. In the context of considering a plea for conversion of a shipping bill from one scheme to another, we note that, in the Board's circular, the practical difficulties associated with verification of declared particulars were considered while holding that there was no need to consider conversion of a free shipping bill to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... result, we set aside the impugned order and allow this appeal by way of remand with a direction to the Commissioner to take fresh decision in the light of the observations contained in this order, after giving the party a reasonable opportunity of being heard. Needless to say that it is open to the Commissioner to consider any judicial precedent, if cited before him from either side." 10. Considering the fact that shipment had taken place in the year 1999 and the department took about 7 years to decide the request of the appellant and in this manner 14 years had lapsed since the shipment was made. IF the case is remanded to the ld. Commissioner for deciding the issue it is not certain as to how much more time it would take the matter. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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