9911796707
TMI Blog2014 (2) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... lls for export of soyabean meal through Visakhapatnam Port to Vietnam and Japan. The shipping bills were filed between 8-11-2007 and 23-1-2008. 3. While filing the shipping bills, the assessee did not claim any drawback of duty under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (for short 'the Rules'). In other words, the assessee filed free shipping bills for export. 4. Much later, on 6-8-2008 the assessee made an application to the Commissioner of Customs for converting the free shipping bills into drawback shipping bills. During the course of submissions before the Commissioner in this regards reliance was placed by the assessee on Rule 12(1)(a) of the Rules. This Rule reads as under: "RULE 12. Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order dated 24-10-2008 that the assessee had not been able to give any explanation "for reasons beyond his. Control "for not making a drawback claim at the time of filing the shipping bills. 6. The Commissioner also relied upon Circular No. 4/2004, dated 16-1-2004 issued by the Central Board of Excise and Customs which stated that the Commissioner may examine and consider individual requests on merits and facts. Applying the provisions of the circular, the Commissioner came to the conclusion that since the goods had been exported and were not subject to any physical examination, the request for converting the free shipping bills into drawback shipping bills could not be acceded to. 7. Under the circumstances, the claim of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not satisfactory, we find that the assessee did not make any claim for duty drawback for as many as eight months even after the shipping bills were filed. It is quite clear that the assessee made the claim for duty drawback only as an afterthought. There were no reasons beyond its control for making the claim for duty drawback earlier. 12. In view of the above, in our opinion, the Tribunal was in error in allowing the appeal filed by the assessee and directing the conversion of the free shipping bills filed by the assessee into drawback shipping bills. 13. It is also submitted by learned Senior Counsel for the assessee that even otherwise, the assessee has a right to have the free shipping bills converted into drawback shippi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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