9911796707
TMI Blog2006 (5) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... hey exported their final product (Sodium Silicate) towards discharge of export obligation in relation to the imported material. These exports were made under numerous Shipping Bills. 5 of these bills were filed after 18-12-2003, the date of expiry of the original validity period of the above licence the licence was subsequently renewed by DGFT up to 18-5-2004. The said 5 Shipping Bills, which were filed during the interregnum, were "Free Shipping Bills", which were the proper export documents to be filed in respect of normal exports, i.e., exports not covered by special schemes. But these Shipping Bills were accompanied by ARE-1s (documents, authenticated by the Central Excise Range Superintendent, evidencing removal of excisable goods for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide on the ground of negation of natural justice. The request for conversion of Shipping Bills was declined without giving any opportunity of being heard. Ld. Counsel has claimed support from Final Order No. 1049/2004 dated 17-12-2004 [2005 (183) E.L.T. 157 Tribunal) passed by this Bench in Appeal No. C/350/2004/MAS M/s. Jindal Stainless Ltd. v. Commissioner of Customs (Exports), Chennai, to his plea that conversion of the Shipping Bills was liable to be allowed in the facts of the case. Reliance has also been placed on the Tribunal's decision in Smruti Pottery Works v. commissioner of Customs, Kandla [2004 (163) E.L.T. 184 (Tri-Del.)], wherein conversion of "Free" Shipping Bill to "DFRC" Shipping Bill was allowed in the facts of that case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision was rendered without considering the above Circular of the Board. 3. We have given careful consideration to the submissions. The grievance of the appellants is against refusal of conversion of "Free" Shipping Bills to "Advance Licence" Shipping Bills ("DEEC" Shipping Bills). The request for such conversion was made to the Commissioner of Customs, but its result was unfavourable. A further representation was made to the Commissioner and its outcome was communicated by the Assistant Commissioner of Customs (Exports) in the Commissioner's office. The AC's letter says that the appropriate authority did not consider the request for conversion of "free" SBs to "DEEC" SBs. It indicates that Board's Circular No. 4/2004 dated 16-1-2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; (emphasis added) The above provision provides for amendment of import and export documents. Normally, no such amendment will be allowed after the imported goods have been cleared for home consumption or deposited in a warehouse or the export goods have been exported, as the case may be. However, there is an exception to this normal rule, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DEEC" SBs. The aforesaid crucial fact in the instant case was not noticed by the Commissioner either, nor did it occur to him that he was expected to discharge a quasi judicial function while dealing with the party's application. Hence we have no hesitation in setting aside the impugned proceeding. Since the impugned proceedings are also in violation of the principles of natural justice, we have to remand the case to ld. Commissioner of Customs for fresh decision. Accordingly, the impugned proceedings are set aside and ld. commissioner is directed to reconsider the application of the appellants for conversion of the subject Shipping Bills, in accordance with law and in terms of this, after giving the party a reasonable opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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