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TMI Blog2015 (10) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... tified in declining the request. Held That:- As the consignments have been examined and sealed by the Inspector, it cannot be held that assessee is not entitled to benefit – Moreover, without an authorization by Superintendent of Central Excise, Inspector cannot examine and as such both the authorities have not applied their mind in this direction – Appeal allowed and order set-aside – Matter remanded back to the Commissioner of Customs – Decided in favour of the Assessee. - Customs Appeal No. 13 of 2013 - - - Dated:- 10-9-2014 - N. Kumar and Rathnakala, JJ. Shri G. Shivadass, Advocate, for the Appellant. Shri P.S. Dinesh Kumar, Advocate, for the Respondent. JUDGMENT The assessee has preferred this appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the JDGFT, Mumbai, for redemption of the Advance Licence and issuance of Export Obligation Discharge Certificate. The JDGFT authorities observed that the 15 Shipping Bills under which the necessary exports towards the export obligation in the Advance Licence were made, were filed under the free category and not under the DEEC scheme. Therefore, they advised the assessee to get the free shipping bills converted to DEEC shipping bills by the Customs Authorities. Accordingly, the assessee submitted a representation dated 3-9-2007 to respondent No. 1, setting out the above facts and requested for conversion. A show cause notice was issued to the assessee. The said request was rejected by the authorities on the ground that, the requirement of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... himself. It is only then the assessee is entitled to the benefit of amendment and consequently the benefit under DEEC scheme and therefore, the authorities were justified in declining to accede to his request. 6. From the aforesaid facts and rival contentions, it is clear that the assessee imported raw material without payment of customs duty against discharge of export obligation. Within the period stipulated, he did export the goods vide 15 shipping bills. By inadvertence, the shipping bills were filed as free shipping bills instead of DEEC Scheme Shipping Bills. When he sought for EODC, he was called upon to obtain an amendment under Section 149 of the Customs Act, 1962. When he approached for such amendment, he was called upon to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f corresponding Advance Licence/DEEC/DEPB. Therefore, merely because the Inspector of Excise has examined and sealed the consignments exported by the assessee, it cannot be held that he is not entitled to the benefit. In fact, without an authorization by the Superintendent of Central Excise, he cannot perform the said function. Whether there is an authorization or not in writing, the assessee will not have any personal knowledge. It is a document, which would be in the custody of the authorities. Admittedly, both the authorities have not applied their mind in this direction. Before rejecting the request of the assessee on the ground that a person, who is not authorized, has examined and sealed the consignment, it was necessary for them to f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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