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TMI Blog2018 (6) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... s are already available in the said shipping bill. If that be so, the appellant request for conversion should not have been denied in view of the settled law - Held that:- matter remanded to the adjudicating authority for examination of the appellant claim for availability of all the requisite details in the shipping bills itself and to redecide the issue based upon the verification of the said fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that the goods were cotton linter only. 2. Subsequently, the appellant have approached the Revenue with a request to convert the free shipping bills into drawback shipping bills, which request of the appellant stands rejected by the impugned order of Commissioner. Hence, the present appeal. 3. The reasoning adopted by the adjudicating authority for denial of the request of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export. Now the Exporter has claimed exemption from filing such declaration in terms of proviso to 12(1) of the Customs and Central Excise Duties Drawback Rules, 1995 . 4. As is seen from above, the objection of the adjudicating authority is that the assessee has not given the details on the shipping bills as regards the description, quantity and such other particulars as are required for clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed to convert the free shipping bills into drawback shipping bills, subject to Commissioner being satisfied about the fact of giving all the details in terms of Rule 12(1)(a). However, It is also seen that the Hon ble Supreme Court held that the assessee is able to satisfy the Commissioner that the reasons were beyond his control. Elaborating on this ld. Advocate submitted that inasmuch as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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