9911796707
TMI Blog2016 (3) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Dr. Samir Chakraborty (Advocate) appearing on behalf of the appellant M/s. Indian Oil Corporation Ltd (IOC) submitted that as per Notification No. 208/77-CUS dt 01/10/1977 appellant IOC was not eligible to DBK on LPG & Petroleum products exported to Nepal as per treaty between Govt. of India & Govt. of Nepal. That the Notification No. 208/77-Cus was amended by Notification No. 39/2003-Cus dt 19/06/2003 by inserting clause - C of Para-2 of notification No. 208/77-Cus. That by virtue of this amendment appellant became eligible to DBK for exports of LPG & Petroleum Products made to Nepal Oil Corporation Ltd, through specified land Customs stations (LCS), for which payment was received in Indian currency. That being unaware of the amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC, (AR) appearing on behalf of the Revenue argued that Commissioner, Patna was bound by the CBEC Circular and has thus correctly rejected the conversion of request of the appellant Learned AR thus defended the order passed by Commissioner as Adjudicating authority. 4. Heard both sides and perused the case records. Appellant's argument is that after amendment under Notification No. 39/2003-Cus dt 19/6/2003 appellant became eligible for DBK with respect to exports of LPG & petroleum products exported to Nepal Oil Corporation Ltd when exports are made through specified 'LCS' and payments are received in Indian Rupees. It is also his case that amendment of shipping bills was permissible as per the conditions of Sec 149 of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of the statutory rights available to the appellant under Section 149 of the Customs Act 1962. The said section entitles the proper officer of customs to direct amendment of any document, after it has been presented in the Customs House. By the application of conversion of the Shipping Bill, appellant was requesting the proper officer, to exercise this statutory power vested in such authority, to amend a Shipping Bill. The statutory condition subject to which such amendment could or could not be made is described in the proviso to Section 149 of the Customs Act, 1962, which reads as: "Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the imported goods have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Martin Industries - 1997 (94) E.L.T. 460 (S.C.), wherein it was held that. "21. Through a catena of decisions this Court has pronounced that Revenue cannot be permitted to take a stand contrary to the instructions issued by the Board. It is a different matter that an assessee can contest the validity or legality of a departmental instruction. But that right cannot be conceded to the department, more so when others have acted according to such instructions........" The Supreme Court thus makes it clear that while a benevolent Circular is binding on the department and an assessee is always entitled to dispute the applicability & correctness of a Board's Circular. By application of this principle, it ought to be held that even if the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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