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TMI Blog2015 (12) TMI 1639X X X X Extracts X X X X X X X X Extracts X X X X ..... ime limit for seeking amendment of the documents - Though the appellants omitted to declare the DEPB benefit on the shipping bill, they have clearly declared the same in the ARE-1 forms in respect of the said shipping bill. Therefore there was sufficient documentary evidence available at the time of export indicating that the appellants were eligible to avail the DEPB benefit - the rejection of the request for conversion of shipping bills is unjustified - appeal allowed - decided in favor of appellant. - C/25029/2013 - Final Order No. A/30007/2016 - Dated:- 29-12-2015 - Ms. Sulekha Beevi C.S., Member (J) Shri Karan Talwar and G. Prahlad, Advocates, for the Appellant. Shri Pakshi Rajan, Asstt. Commissioner (AR), for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the shipping bill in terms of Section 149 of the Customs Act, 1962 ought to have been granted. With this view, the Commissioner (Appeals) remanded the matter for fresh adjudication by the adjudicating Commissioner. An appeal was preferred against the said remand order by the Department before the Tribunal. The Tribunal vide Final Order No. 427/2010, dated 16-2-2010 upheld the view expressed by the Commissioner (Appeals) and held that the request for conversion of the free shipping bill to DEPB shipping bill needs to be reconsidered by the Commissioner. The Department moved the Hon ble High Court of Andhra Pradesh against the order of the Tribunal. The High Court vide order dated 18-1-2012 disposed the appeal filed by the Department a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 386.231 MTs was exported under Shipping Bill No. 8101548 wherein the DEPB benefit was not claimed. But for the remaining quantity of 386.231 MTs vide Shipping No. 8101862, the appellant had filed DEPB declaration and the benefit was claimed. The learned counsel urged that this would show that it was only a mistake on the part of the agent at the time of filing the shipping bill and that the appellants always intended to avail the DEPB benefit. Further that as per Section 149 of the Customs Act, 1962, the appellants can seek amendment of the shipping bill on the basis of documentary evidences which was in existence at the time when goods were exported. That in the ARE1 covering the same shipping bill, the appellant has mentioned about DEP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther side carefully. The issue involved is conversion of free shipping bills into DEPB shipping bills. It is the case of the appellants that at the time of filing the shipping bills dated 17-6-2008, they were eligible to avail DEPB benefit against exports made, but had omitted to mention the same in the shipping bill. It is seen from the documents that 772.724 MTs of Calcined Alumina was cleared from their factory for export under ARE1 No. 2008-09/66, dated 25-5-2008. It was declared in the said ARE1 form that the export is in discharge of the export obligation under EPCG Licence No. 05301378737/2/11/00, dated 12-1-2005 and benefit under DEPB scheme is to be availed. The same is seen certified by the Customs Officer. It is recorded therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or bill of export shall be so authorized 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. Though the appellants omitted to declare the DEPB benefit on the shipping bill, they have clearly declared the same in the ARE-1 forms in respect of the said shipping bill. Therefore there was sufficient documentary evidence available at the time of export indicating that the appellants were eligible to avail the DEPB benefit. The eligibility of the appellants has not been disputed by the respondents and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed any embargo on the Commissioners of Customs in the matter of permitting conversion of free SBs to DEEC SBs. 9. In the above judgments, the Tribunal has held in favour of the assessee and allowed conversion of the shipping bill under Section 149 of the Customs Act. The appellant in the present case has sought amendment of document (shipping bill) under Section 149 of the Customs Act, 1962. When the appellant has satisfied the requirements of the proviso under Section 149, the Commissioner ought to have allowed the request for conversion instead of disallowing the same by applying the Board s Circular No. 4/2004. It is also to be stated that Section 149 does not lay down any time limit for seeking amendment of the document ..... X X X X Extracts X X X X X X X X Extracts X X X X
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