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TMI Blog2016 (3) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... compelled to export five consignments which were already in the port under five Free Shipping Bills - Held that:- when the facts on record especially the documents and declarations available at the time of export support the case of the appellant and when the fault lies with the EDI system of the Customs, the request of the appellant for conversion of Free Shipping Bills into DEEC/Export Promotion Scheme Shipping Bills is genuine and needs acceptance supported by CESTAT, Bangalore’s decision in the case of Gennex Laboratories Ltd. Vs. CC, Hyderabad [2012 (11) TMI 997 - CESTAT, BANGALORE] and CESTAT, Chennai's decision in Kiran Pondy Chems Ltd. Vs. CC, Chennai [2006 (5) TMI 36 - CESTAT, CHENNAI]. - Decided in favour of appellant - C/23783/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion(s) by the Joint Director General of Foreign Trade, Hyderabad permitting to import various items valued at CIF US$11,41,158.92 (Rs. 7,28,06,937.69/-) with a condition that the appellants utilize the imported materials to manufacture ABHAYARAB 0.5ML (HUMAN RABIES VACCINE WITH DISPOSALBE SYRINGE AND DILUENT) 1DOSE/1VIAL and export a quantity of 8,00,000 vials valued at ₹ 19,97,96,000/- FOB (US$ 31,84,000 FOB). The appellant manufactured and exported four consignments of Human Rabies Vaccine under Shipping Bills declaring the Advance Authorization No. 0910057931 dated 15.10.2013. Later the appellant filed five DEEC declarations along with invoices and other required documents in the ICEGATE (EDI) for shipment of Human Rabies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.4.1. The appellant says that said export goods therefore, had been removed under ARE-1 Procedure; the goods exported were as per the export obligation stipulated by the DGFT in the sheet enclosed to the concerned Advance Authorization No. 0910057931 dated 15.10.2013; it was declared in the ARE-1s that -goods export under LUT; it is not a case of any fraud or manipulation of exports under DEEC scheme. The facts establish that all documents required for export of the five consignments under DEEC Scheme against Advance Authorization No. 0910057931 dated 15.10.2013 were in existence at the time of export. 3. The learned AR representing the Revenue Shri Pakshi Rajan argues that as per the Circular No. 36/2010 Cus. dated 23.09.2010 the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. says that based on documentary evidence, which was in question at the time of the goods were cleared, deposited or exported, amendment to shipping bills could be allowed. However Customs have taken the plea that their Circular No. 36/2010-Cus. dated 23.09.2010 does not allow such conversion. 4.1. We find that said Circular No. 36/2010-Cus. dated 23.09.2010 in its para 3 inter alia says tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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