9911796707
TMI Blog2014 (12) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... countries. Under the said circumstances, the first respondent has obtained Free Shipping Bill so as to export raw sugar to the concerned country and accordingly raw sugar has been removed on 10th August 2007 and on 29th August 2007 as per Let Export Order given by the concerned authority of port, raw sugar in question has been exported. During the interregnum period, a public notice has been issued so as to give certain benefit and on the basis of such public notice, the first respondent has applied to the Commissioner of Customs so as to convert the Free Shipping Bills into DEPB Shipping Bills. The Commissioner of Customs, Tuticorin has rejected the claim of the first respondent. Against the rejection, the first respondent has appealed bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, the order passed by the CESTAT is liable to be set aside and the order passed by the Commissioner of Customs is liable to be restored. 5. In support of the contention, the following decisions are relied upon : (a) The first decision is reported in 2013 (293) E.L.T. 3 (Mad.) [Commr. of Cus. (Seaport-Export), Chennai v. Suzlon Energy Ltd.], wherein it has been held that "it is purely a matter of fact, whether exporter is entitled to get benefit of scheme to which he wants to convert his claim. It is for the Authorities concerned to look into those facts and thereafter permit conversion or deny." 6. The Division Bench of this Court has ultimately found that the exporter has not produced relevant documents and fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances and also issuance of public notice has rightly allowed the conversion sought for by the first respondent and the CESTAT has also after relying upon so many decisions has dismissed the Appeal preferred by the Department and further the present lis is purely based upon facts and not upon any question of law. Under the said circumstances, the contention put forth on the side of the appellant is sans merit. 10. In fact on the side of the first respondent all necessary documents have been submitted for getting the conversion sought for. 11. As pointed out earlier, as per Section 149 of the Customs Act, 1962, discretion is available to the concerned Officer so as to invoke the said section on the basis of facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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