9911796707
TMI Blog2016 (12) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the present case since thereafter Board vide Circular No.36/2010-Cus. dt. 23.9.2010, has taken note of series of judgements and accordingly guidelines had been issued for evaluating and decided upon the request for such conversion. From perusal of the circular, it emerges that Board has empowered the Commissioner of Customs to allow conversion of shipping bill from schemes involving from rigorous examination to schemes involving less rigorous examination (for example, free advance authorization, DFIA reward schemes to drawback/DEPB scheme or schemes involving same level of examination). However, it has been clearly laid down in the circular that since free shipping bills are subjected to NIL examination norms, conversion of free sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entitled to avail drawback and the entire export documents are available for verification and in the absence of time-bar provision in law, it is open to the authorities to examine the merit of the case since there is no material on record to suggest that the issue is not considerable. On these findings, the matter had been remanded for de novo consideration. In de novo proceedings, the Commissioner of Customs vide the impugned order has rejected the request for conversion of the free shipping bills for the reasons recorded in paras-7 to 9 of his order. In particular, lower authority has found that no declaration/claim for drawback was made by the appellant under Drawback Rules, 1995; that appellants have not given any reason beyond their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealed by the jurisdictional Central Excise officers. 3. On the other hand, Ld.A.R, Shri A. Cletus, ADC on behalf of Revenue, contends that norms for examination of free shipping bills are much less rigorous than that of goods exported under export promotion schemes. He also argues that once the goods are exported under free shipping bills, their conversion cannot be allowed except on the basis of documentary evidence as mandated by Section 149 of the Customs Act, 1962. He submits that in the instant case required documentary evidence produced has not met to the satisfaction of the competent authority. For these reasons, he reiterated that the impugned order is correct and does not require any interference. 4. Heard both sides and gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has been denied by the DGFT/MoC I or Customs due to any dispute. 2. It has been represented to the Board that the norms for allowing conversion of shipping bills may be relaxed and the Commissioners should be allowed to consider requests for conversion of shipping bills from free to export promotion scheme and from one export promotion scheme to another on a case to case basis depending on the merits of the case. It has also come to notice of the Board that the Tribunals in a series of judgments have held that amendment to shipping bill after export of goods is governed by the proviso to section 149 of the Customs Act, 1962 and if the requirements of the said proviso are satisfied, conversion of shipping bill should be allowed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree months from the date of the Let Export Order (LEO). (b) On the basis of available export documents etc., the fact of use of inputs is satisfactorily proved in the resultant export product. (c) The examination report and other endorsements made on the shipping bill/export documents prove the fact of export and the export product is clearly covered under relevant SION and or DEPB/Drawback Schedule as the case may be. (d) On the basis of S/Bill/export documents, the exporter has fulfilled all conditions of the export promotion scheme to which he is seeking conversion. (e) The exporter has not availed benefit of the export promotion scheme under which the good s were exported and no fraud/ misdeclaration/manipulation ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Trade and Standing Order for guidance of the staff may be issued. Difficulties faced, if any in implementation of the directions may be brought to the notice of the Board. Kindly acknowledge receipt of this Circular. 5. Section 149 of the Customs Act provides for amendment of inter alia shipping bills after export of the goods only on the basis of documentary evidence which was in existence at the time when the goods were exported. The proper officer for the purposes of Section 149 is the Commissioner of Customs. Section 149 also mandates that such amendment may be done by such proper officer in his discretion. Such discretion has to be an objective discretion and not subjective. Only towards this end, taking note of various ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
