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TMI Blog2017 (5) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ditions thereto which cannot be said to be moored to any provision of the Act - there is no infirmity in the application of time limit to the application for conversion - appeal dismissed - decided against appellant. - C/86724/2015 - A/86595/17/CB - Dated:- 3-4-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri A N Sharma, Consultant for the appellant Shri Roopam Kapoor, Commissioner (AR) for the respondent ORDER Per: C J Mathew Appellant, M/s Unique Pharmaceuticals, a fabrication unit of M/s JB Chemicals Pharmaceuticals Ltd, sought conversion of shipping bill no.1511343 dated 10 th March 2014 and 9270889 dated 1 st January 2014 from that under 'drawback scheme&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs (Seaport-Export), Chennai [2013 (288) ELT 265 (Tri-Chennai)], in almost identical circumstances, holding that '2. The brief facts of the case are that one M/s. Mesto Minerals (India) Pvt. Ld., Mumbai exported 'fabricated steel hardware structure' made out of MS HR plates/sheets/ strips to their counterpart in Brazil, vide the above mentioned shipping bill under Advance Licence No.0410091384, dated 5-7-2007 with M/s. Diamond Engineering (Chennai) Pvt. Ltd. Appellants] as a third parry exporter. On 27-7-2011, the appellants sought conversion of shipping bill from Advance Licence Scheme to DEPB Scheme on the ground that the shipping bill was wrongly filed under Advance Licence Scheme due to wrong communication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d/exported. From mere reading of the said provisions, it can be ascertained that there is no time-limit prescribed for conversion of shipping bills from one scheme to another and the only condition imposed is that on the basis of documentary evidence, which were available at the time when the goods were cleared exported, the Customs officer can amend the document. As regards limitation, learned SDR has relied on the decision of Terra Films Pvt. Ltd. (supra) passed by the Hon'ble High Court of Delhi. In that case, the facts are that seven shipping bills were filed during the period Sept. '04 to Apr. '05, for amendment from 'DEEC/DEPB' to 'DEEC/DEPB-cum-Drawback Scheme', which was denied by the learned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een That exporter could not claim amendment in routine and as a matter of right. The discretion vested in the Proper Officer to permit amendment in any document after the same has been presented in the Customs house. Though this discretion was to be exercised judiciously, but it was qualified with the proviso that the amendment could be allowed only if it was based on the documentary evidence in existence at the time the goods were exported. The Commissioner in the remand case has rightly observed that the present case in fact relates to the request for conversion of shipping bills from one Export Promotion Scheme to another and was not merely of an amendment in the shipping bill. The request was made for conversion from one scheme to anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to costs. Ordered accordingly. xxxxx 10. Therefore, relying on the above said decisions, the Circular No.36/2010-Cus., dated 23-9-2010 is applicable to the facts of present case and the appellants are entitled for conversion of the shipping bill from Advance Licence Scheme to DEPB Scheme as per Section 149 of the Customs Act, 1962. Further, on time-limit also, the facts of this case are not relevant to the facts of the cases that are relied upon by the learned departmental representative in the case of Terra Films Pvt. Ltd. (supra) and Section 149 of the Customs Act does not have any time-limit for amendment of the document. The only condition is that the document on the basis of which amendment is sought should be available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Madras in Commissioner of Customs (Seaport-Export), Chennai v. Suzlon Energy Ltd [2013 (293) ELT 3 (Mad.)] which held that '11... Only if it is simple amendment, Section 149 of Customs Act could be pressed into service. On the other hand, if it is a conversion of one scheme to another, certainly, relevant Board's Circular which governs the procedure for which conversion will come into operation and the exporter is bound by such Circular. 5. In other words, the decision has held that benefit of scheme arising from any amendment will not be governed by section 149 of Customs Act, 1962 but shall be governed by the circular prescribing conditions thereto which cannot be said to be moored to any provision of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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