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TMI Blog2022 (12) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... r, since as on the date of the said shipping bill, the appellant had not received the physical copy of the Advance Authorization. The same is the case with respect to the other three shipping bills which are in dispute, as well. By this, it is abundantly clear that the appellant, having requested for Advance Authorization, had filed the shipping bills in anticipation of their Advance Authorization. Further, as pointed out by the Learned Advocate for the appellant, the DGFT did not issue the EODC nor did it communicate any deficiency until the appellant-exporter approached the Hon‟ble High Court and hence, the delay cannot be attributed to the appellant-exporter alone. The appellant has established its bona fides; but for the inacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia [ 2020 (10) TMI 1141 - KERALA HIGH COURT] have considered the issue of the above time-limit stipulated in the Board Circular and held that the stipulation of the period of limitation was in utter violation of the statutory provision of Section 149 ibid. and that the request for conversion could not be denied as time-barred by resorting to the Board Circular. The denial of conversion from free shipping bills to Advance Authorization shipping bills by the lower authority and the impugned order, being bad in law, are set aside - Appeal allowed. - Customs Appeal No. 40491 of 2022 - FINAL ORDER NO. 40384/ 2022 - Dated:- 23-12-2022 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri Hari Radhakrishnan, Learned Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed reminder letters (dated 25.03.2019, 28.12.2020 and 10.02.2021); but however, the Joint Commissioner of Customs, after issuing a Show Cause Notice dated 06.11.2020, passed an Order-in-Original dated 22.03.2021, demanding Customs duty for non-fulfilment of export obligation. Against this order, the appellant filed a Writ Petition before the Hon‟ble High Court of Madras, wherein the DGFT filed a counter-affidavit by contending that the application filed by the appellant for issuance of EODC was defective for the reason that four out of eleven shipping bills were not filed under Advance Authorization scheme since the same were filed as free shipping bills. The appellant, after withdrawing the above Writ Petition, chose to file an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he request of the appellant for conversion of free shipping bills into Advance Authorization shipping bills for the reasons of limitation as well as non-fulfilment of conditions of paragraph 3(b)(c)(d) of the Board Circular No. 36/2010 ibid. 6. I have carefully gone through the documents placed on record, which consist mainly of all the shipping bills for export, Form A.R.E.-1 along with PART-A Certification by the Central Excise Officer , PART B Certification by the Customs Officer , etc. 7.1 A perusal of one of the shipping bills - Shipping Bill No. 8272820 dated 10.03.2015, reflects the file number, since as on the date of the said shipping bill, the appellant had not received the physical copy of the Advance Authorization. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the relevant packages /consignment under those very shipping bills which are under dispute. Hence, there is no such violation as flagged in the impugned order to the conditions of paragraph 3(b)(c)(d) of the Board Circular ibid. 9.2 My above view is supported by an order of the Bangalore Bench of the Tribunal in the case of M/s. Gennex Laboratories Ltd. v. Commissioner of Customs, Hyderabad [2012 (285) E.L.T. 363 (Tri. Bangalore)] wherein, under similar circumstances, the Division Bench has ruled as under:- 4. We have considered the submissions made by both sides. We find that, as submitted by the learned counsel, the description of the goods, value and the fact that export was being made to fulfill the export obligation have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra). Therefore, we allow the appeal and direct the Commissioner of Customs to allow conversion of the Free Shipping Bills to the Export Promotion Scheme Shipping Bills as requested. 9.3 Further, this very Chennai Bench of the CESTAT has also considered a more or less similar issue in the case of M/s. Visoka Engineering Pvt. Ltd. v. Commissioner of Customs, Chennai-IV Commissionerate [Customs Appeal No. 40247 of 2021 Final Order No. 40073 of 2022 dated 16.02.2022] wherein it has been held as under:- 19. The second ground for rejection for conversion of free shipping bills is that the goods exported have not been physically examined. The learned counsel has referred to the last page of the shipping bill wherein the seal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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