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TMI Blog2015 (2) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. Further, in para 2.2, it is provided that in all cases in respect of consignment selected for examination, a minimum of two packages with a minimum of 5% of packages (subject to a maximum of 20 packages from a consignment) shall be opened for examination will be selected by the system. Relating to the inspection report and invoices, the appellant states that in respect of both the export consignment 70 and 45 cartons were opened which being 10% of total number of cartons in each consignment, and the same are much more than maximum number of cartons (20) prescribed under the Board's Circular. Having considered the rival contentions and considering the documents on record, I find that the reason given in the impugned order upholding r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion to claim benefit under Chapter 3 of FTP. After hearing the appellant, the adjudicating authority held that no such amendment could be allowed. 2.1 Being aggrieved the appellant preferred appeal before the Commissioner (Appeals). The Commissioner (Appeals), vide impugned order, rejected the appeal on the ground that application of the appellant for conversion have to be examined in the light of Board Circular No. 36/2010-Cus dated 23.9.2010 and para 4 of the said Circular read as under:- Free shipping bills (shipping bills not filed under any export promotion scheme) are subject to 'nil' examination norms. Conversion of free shipping bills into EP scheme shipping bills (advance authorization, DFIA, DEPB, reward schemes e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9250051 by which 700 cartons of Card Board Games were sent for export out of which 10% of the cartons i.e. 70 cartons were checked and found OK and further the containers were examined before stuffing and the examinations were done before Customs Official who have given report mentioning container no. and seal no. of the invoice. The appellant have also read the contents of certificate granted by the Banker regarding export realization which also contains reference of the shipping bill with date and amount and the said amount being realized under certificates dated 3.11.2009 and 13.1.2010. It is further case of the appellant that the appellant is entitled to avail incentive in terms of Chapter 3 of the Foreign Trade Policy, being Focus Prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination, it is mentioned that no examination except (a) where the seals are found tampered with, or (b) there is specific intelligence in which case, permission of Deputy/Assistant Commissioner would be required before checking. Further, in para 2.2, it is provided that in all cases in respect of consignment selected for examination, a minimum of two packages with a minimum of 5% of packages (subject to a maximum of 20 packages from a consignment) shall be opened for examination will be selected by the system. Relating to the inspection report and invoices, the appellant states that in respect of both the export consignment 70 and 45 cartons were opened which being 10% of total number of cartons in each consignment, and the same are much m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) the exporter has not availed benefit of the export promotion scheme under which the goods were exported and no fraud/mis-declaration has been noticed in respect of such export. The appellant points out that they have satisfied all the conditions laid down by the Board for export obligation within 3 months of LEO. 4. The learned AR appearing for the Revenue relies on the impugned order and also relies on the ruling of this Tribunal in the case of Global Food export vs. Commissioner of Customs (Prev.) Jamnagar - C/144 to 146/2009 wherein request was made for conversion of free shipping bills into DEPB shipping bills and the same was rejected by the Revenue on the ground that the exporter does not fulfil the conditions issued in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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