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TMI Blog2018 (8) TMI 1977X X X X Extracts X X X X X X X X Extracts X X X X ..... ence on Tariff and allied matters held on 26.09.2003. The guidelines that were published earlier in the form of Circular No.06/2003-Cus dated 28.01.2003, 40/2003-Cus dated 12/05/2003 had been amended with Circular 04/2004-Cus dated 16/01/2004. Appeal allowed - decided in favor of appellant. - Cus. Appeal No. 75884 of 2015 - FINAL ORDER NO.77321/2018 - Dated:- 10-8-2018 - MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri A. K. Chakraborty, Advocate for the Appellant Shri S. K. Naskar, Authorized Representative for the Respondent ORDER This is an appeal filed against the Order dated 24.07.2015 passed by the Commissioner (Airport Administration), Kolkata, disallowing the conversion of two Shipping Bills No. (i) 9207688 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o DGFT vide DRI s letter no. 180/KOL/APP/2008/2730 dated 11.06.2004 that the goods of the above said export consignment were found to be of very poor quality and made of old stock and were not export worthy. 2.2 Consequent to above, Zonal Joint Director General of Foreign Trade vide Adjudication Order dated 02/04.05.2005 cancelled the above-mentioned Advance License issued in favour of the appellant and imposed a fiscal penalty of ₹ 25,000/- for mis-use of Advance License in question. 2.3 Aggrieved by the above said Adjudication Order dated 02/04.05.2005, the Appellant filed Writ Petition before the Hon ble High Court at Calcutta. The Hon ble High Court vide Order dated 31.03.2010, remanded the matter for fresh adjudication. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the exports made vide these two shipping bills, neither the Customs Authority nor the DRI had raised any doubts or disputed its genuineness. His client has submitted all the relevant documents, such as EP Copy, BRC, etc. He further submitted that his client has never procured any goods from M/s. Karan Exports of FSEZ. On the contrary, his client, i.e. M/s. Scandia Investments Pvt. Ltd., Kolkata supplied certain goods to M/s. Karan Exports under cover of Bill of Export No. 1053 dated 10.10.2003. He also submitted that though parawise reply to SCN dated 31.10.2014 was submitted before the Adjudicating Authority, Commissioner (Airport Administration), Kolkata has passed the present order dated 24.07.2015 on wrong factual posit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 07.08.2003 for which the conversion were sought for by the appellant, are not related with the export consignment of M/s Karan exports, FSEZ against which DRI, KZU reported adversely. The Addl. Director General of Foreign Trade in his order dated 03.05.2011 has observed as follows:- The appeal is carefully examined with reference to the submissions made and available record. Office of the Zonal Jt.DGFT, Kolkata has informed vide their letter dated 05.01.2011, that the Kolkata Air Cargo Complex Customs Office has intimated, that the export made under the Shipping Bill No. 9201344 dated 23.06.2003 and Shipping Bill No. 9207688 dated 07.08.2003 have been settled and the case is now closed. Customs Office has also confirmed that the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Export have been confirmed by the Kolkata Customs and Falta Special Economic Zone. In view of the confirmation of submission of the required documents by the Regional Authority, the case of the Appellants needs to be reviewed. 8. The Tribunal, Mumbai in the case of Manawat Plastics Pvt. Ltd. Vs - Commissioner of C. Ex Customs, Nagpur ( supra) observed that In the context of considering a plea for conversion of a shipping bill from one scheme to another, we note that, in the Board s Circular, the practical difficulties associated with verification of declared particulars were considered while holding that there was no need to consider conversion of a free shipping bill to a drawback shipping bill. The exporter who files a free ..... X X X X Extracts X X X X X X X X Extracts X X X X
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