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TMI Blog2017 (10) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... r applying the provisions of Section 74. Such identity can no doubt established by physical examination and /or by documentary verification - admittedly, no physical examination could be carried out. However, the same cannot be the sole reason for refusal of the request of the appellant for considering the claim for converting the shipping bill and to consider their request for drawback under Section 74. The Board in the circular dt. 23/09/2010, in fact, clarified that the Commissioner may allow all industry rate of duty drawback on goods exported under free shipping bill, without conversion of such free shipping bill to drawback scheme shipping bill, in terms of the proviso to Rule 12(1)(a) of Drawback Rules, 1995. The appellants imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of export, they filed free shipping bill and the goods accordingly were re-exported. Later the appellant requested the Commissioner to convert the shipping bill from free to drawback . The present impugned order is on such request. The Commissioner rejected the request of the appellant on the ground that the goods have left the country on the basis of free shipping bill without due examination by the customs officers as such, the provisions of Section 74 could not be availed by the appellant as there is no physical examination of the goods to identify them to be the same which were originally imported by them. 2. The learned counsel for the appellant submitted against the impugned order on the following grounds:- a. The imported items w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of shipping bill as well as process of drawback claim. 3. Learned AR opposed the grounds of appeal. He submitted that when the shipment happens under free shipping bill, the examination of cargo is deprived to the Customs officer. Examination of cargo is one of the crucial aspect to establish the identity between import and export. In the present case, post facto request for conversion cannot be considered as the examination of cargo was not done. He also relied upon certain decided case laws. 4. We have heard both sides and perused appeal records. 5. The impugned order rejected the request of the appellant on the ground that physical examination on the export cargo could not be done as the shipment was covered by free shipping bill. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 4 months, they exported the said items. We are dealing with engineering product of easily identifiable nature with documentary support. Here we note that Tribunal while dealing with similar requests by the exporters held that the refusal of conversion of the free shipping bill to drawback shipping bill cannot be on the basis of non-examination of such export cargo. In Essar Oil Ltd. Vs. CC, kandla [2014(309) ELT 344 (Tri. Ahmd.)], it was held that even though no samples could be drawn on the furnace oil exported, to establish the exact nature of the product, based on documentary evidences, the conversion of shipping bill into drawback shipping bill and processing of the claim can be done. In Essar Oil Ltd. Vs. CC, Jamnagar [2010(259) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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