2014 (3) TMI 13

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..... ot only physical verification of documents would be required, but also verification of the goods of export and their examination by the customs was necessarily required to be done - Following decision of The Commissioner of Customs (Seaport-Export) Versus M/s. Suzlon Energy Limited [2013 (3) TMI 506 - MADRAS HIGH COURT] - Decided against assessee.
Shri P.K. Das, J. For the Appellant : Ms. Sridevi, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) JUDGEMENT The relevant facts of the case in brief are that the appellant filed Shipping Bill No. 3148506 dated 11.9.2008 under no incentive scheme (Free Shipping Bill) along with ARE1 No. 132 dated 10.9.2008 which was declared in the Shipping Bill. After exportation of the goods, th .....

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..... issue is squarely covered by the decision of the Hon'ble Madras High Court in the case of Commissioner of Customs Vs. Suzlon Energy Ltd. - 2013 (293) ELT 3 (Mad.). She submits that in this case the Hon'ble Madras High Court relying on the decision of the Hon'ble Delhi High Court in the case of Terra Films Pvt. Ltd. Vs. Commissioner - 2011 (268) ELT 443 (Del.) held that conversion of free Shipping Bills to DEPB scheme would not be allowed without verification of the goods of export and their examination by the customs officers is necessarily required. She further submits that the Board's circular dated 23.1.2002, as relied upon by the learned counsel, would also mention that the examination is required where drawback/DEPB claimed is involved .....

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..... rcular No. 6/2002 dated 23.1.2002 makes it mandatory for the Customs Examining Officer to subject export consignments to examination for which an exporter wishes to change any of the critical parameters resulting in change of value, DBK, DEPB credit, port etc. That being so, examination by the Central Excise Officer cannot substitute for examination by the Customs officer. 5. The Hon'ble High Court in the case of Commissioner of Customs Vs. Suzlon Energy Ltd. (supra) held that for enabling an exporter to draw the benefit of any scheme, not only physical verification of documents would be required, but also verification of the goods of export and their examination by the customs was necessarily required to be done. 6. In view of the above .....

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