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TMI Blog2022 (2) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is not the case of the department that the appellant has not produced sufficient document to prove that the export of goods were done by them. So also there is no allegation that there is delay in filing the request for conversion. On such score, the request for conversion cannot be denied - there are no grounds to deny the conversion / amendment of shipping bills in terms of section 149 of the Customs Act, 1962. The eligibility of drawback has to be looked into by the concerned officer. Appeal allowed - decided in favor of appellant. - Customs Appeal No.40162 of 2013 - Final Order No. 40032/2022 - Dated:- 1-2-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Anjani Kumar, Member (Technical) Shri S. Murugappan, Advocate for the Appellant Shri S. Balakumar, AC (AR) for the Respondent ORDER The issue in this appeal is rejection of request for conversion of free shipping bills filed under EOU scheme into drawback shipping bills. 2. The appellant M/s. Summer India Textile Mills Pvt. Ltd. were operating under 100% EOU scheme. They were granted EOU status vide LOP dated 7.4.1998 issued by the Madras Export Processing Zone (MEPZ) for manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant was given further chance of personal hearing and the Commissioner has again passed the impugned order rejecting the request for conversion of the shipping bills into drawback shipping bills. Aggrieved by such order, the appellant is before the Tribunal for the second time. 6. The learned counsel Shri S. Murugappan appeared and argued for the appellant. He submitted that the appellant applied for exit from EOU scheme on 8.7.2008. The Development Commissioner issued a letter granting no objection in-principle for exit from the scheme. After this date, the appellant did not avail any benefit of duty exemption under the scheme and paid the applicable duties on the capital goods, stock of materials etc. Vide letter dated 16.2.2002, the jurisdictional Development Commissioner issued a no dues certificate. The final exit order dated 18.2.2010 was issued by the Development Commissioner. 7. At the time of request for exit from EOU scheme, they applied for EPCG authorization and the same was granted on 2.1.2009 permitting export of finished goods under EPCG scheme. 8. Between 1.2.2009 and 19.2.2010, by oversight, the appellants continued to make their exports without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that such exports are undertaken under the Free Shipping Bills, but certain export incentives are available to them. 2. The matter has been examined and it is clarified that exports by EOUs and units in SEZs shall be governed by examination norms, as applicable for EPCG/DEEC schemes, prescribed in para 2.1 (D) of the Circular No. 6/2002-Cus. dated 23.1.2002. However, if the export consignment of EOUs or SEZs unit has been sealed by Customs/Central Excise Officer, the norms at para 2.1 (A) of the said Circular will apply. The norms prescribed in para 2.1(B) of the said Circular for exports under 'free shipping bill' is applicable to only those exports which are not under any export promotion scheme. 3. These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notices/Standing Orders. 4. Difficulties, if any, in the implementation of these instructions may be brought to the notice of the Board. Kindly acknowledge receipt of this Circular. 12. Board circular No. 6/2002-Cus dated 23.1.2002 was referred to by the learned counsel. The relevant para reads as under:- The scale of physical examination of vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me continued to be treated as an EOU till the date of final de-bonding order i.e. upto 18.2.2010 and in case of EOU, drawback cannot be sanctioned; the assessment was done for EOU shipping bills and varios parameters and factors required for assessing correct drawback were not checked during assessment and examination was also not done as per drawback scheme. At the post export stage, neither assessment nor examination can be done for drawback shipping bill; if goods were being manufactured during the period when EOU status remained, the goods manufactured in machinery which was hitherto non-duty paid, will have the benefit of cost. Therefore, no incentive is allowed in such bills. Therefore, they cannot be considered for drawback shipping bills. **** **** **** **** **** 24. In this instant case, the department had rejected the request of SITMPL for conversion of 274 shipping bills filed during the period from 1.2.2009 to 19.2.2010 by SITMPL from EOU scheme shipping bills to drawback scheme shipping bills. The contention of the department is based on the fact that during this period the exports done by SITMPL are to be considered as export by EOU unit and the conversion to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and manner, within such time, subject to such restrictions and conditions, as may be prescribed]: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. [ Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal.] 18. As per the said provision, if the documents evidencing the export of goods is produced, the request for conversion has to be considered by the officer. Though it is within the jurisdiction of the proper officer to allow the amendment of a free shipping bill, such discretion has to be applied as contained in section 149 of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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