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TMI Blog2017 (7) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... , the shipping bills as well as the invoices clearly mentions regarding the filing number of DFIA licence and VKGUY scheme - appeal allowed - decided in favor of appellant. - C/1329/2012-SM - 20998/2017 - Dated:- 29-6-2017 - Shri S.S Garg, Judicial Member Mr. Raghavendra B. Hanjer, Advocate For the Appellant Mr. Mohammad Yousuf, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 21.2.2012 passed by the Commissioner of Customs whereby the Commissioner of Customs has rejected the request of the appellant for conversion in respect of shipping Bill NO.1660657 dated 26.3.2010. 2. Briefly the facts of the case are that the appellant filed shipping bill No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has filed shipping bills under No incentive scheme , the examination norms prescribed for scheme bills cannot be applied. The export was effected on 26.3.2010 prior to the DFIA licence and hence the benefit of the scheme cannot be given to the appellant. 3. On the other hand, the learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the provisions of the Act as well as the export incentive schemes. He further submitted that the impugned order has been passed without issuance of show-cause notice and therefore the impugned order is completely vitiated by law. He further submitted that the appellant had specifically claimed the benefit of DFIA scheme and VKGUY sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icy 2009-14, which provides for export of goods after filing application for DFIA licence and mere mentioning of DFIA file number is sufficient to claim the export incentive benefit. Learned counsel further submitted that even though the DGFT had initially rejected the DFIA licence but the same was issued after clarification by the appellant and once the licence is granted, it takes effect from the date of filing of the application. The appellant simultaneously claimed two export incentives viz., DFIA scheme and VKGUY scheme in respect of the exports made under the Shipping Bill No.1660657 dated 26.3.2010. The DGFT has accepted the clarification given by the appellant and had issued a certificate under VKGUY scheme and also the licence unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, then the Customs Department should not have rejected the amendment application which is only a procedural formality. Further, it is well settled law that the procedures are meant for furthering the justice and not to hamper them. It can be seen that the amendment of shipping bill is permitted in case such amendment is on the basis of documentary evidence which is in existence at the time of export of the goods whereas in the present case, the shipping bills as well as the invoices clearly mentions regarding the filing number of DFIA licence and VKGUY scheme. Further, I find that the learned Commissioner has failed to note that the Customs Officers had certified and registered the VKGUY script issued in respect of the same shipping bill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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