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TMI Blog2008 (5) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed and the appeal itself is taken up for disposal. 3. Considered the submissions submitted by both sides and perused the records. 4. On perusal of the records it is seen that the ld. Commissioner was approached by the appellant for conversion of their 16 drawback shipping bills to DEEC shipping bills. The said application was not accepted by the Commissioner and rejected the same without assigning any reason. It is undisputed that the appellants had imported raw materials and goods against the advance licence no. 31002751/ 1-01-10-1-05. It is seen from the records that while filing initial shipping bills the appellants had mentioned the shipping bill as duty drawback shipping bills. It was subsequently noticed that they are supposed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sanctioned to him. In the absence of any such sanctioning of duty drawback, the appellants have requested for change of the shipping bills from drawback shipping bills to DEEC shipping bills. I find that the Division Bench of the Tribunal in the case of Man Industries (supra) held as under: Export -Shipping Bills -Conversion of, from DEPB Scheme to DEEC Scheme - C.B.E & C. Circular Nos. 6/2003-Cus, dated 28-1-2003 and 40/2003-Cus., dated 12-5-2003 - Applicability of - Said Circulars which were in force during pendency of appellants request for conversion clarifying that conversion of Shipping Bills may be allowed subject to the exporter satisfactorily proving on the basis of available export documents, the fact of use of inputs in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e denied especially when as per Board's Circular Nos. 6/2003-Cus., dated 28-1-2003 and 40/2003-Cus., dated 12-5-2003 exporter not required to prove that he is forced to file free Shipping Bill by Customs. In the case of JSW Ltd. the Tribunal held as under: Export Promotion Scheme-Shipping bills, Conversion of-DEPB shipping bills into DFRC/Advance Licence Scheme-Exports made, provisional assessment allowed under DEPB Scheme-But the provisional assessment could not be finalised due to non-availability of DEPB Scheme at given point of time-Therefore, finalisation could have been made under DFRC Scheme which was available at that point of time-Commissioner wrongly assumed that appellants were still claiming benefit of DEPB Scheme and there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be appealed to the Tribunal. However, I find that the Division Bench in the case of Jindal Stainless Limited v. Commissioner of Customs (Exports), Chennai - 2005 (183) E.L.T. 157 (Tri.-Chennai) has held as under "6. The Commissioner penned that the conditions stipulated in pare 3.2 of the above Circular were not fulfilled by the exporter, and he declined their request. We extract the following from para 3.2 of the Circular "...........As regards permitting conversion of shipping Bills from one export promotion scheme to another is concerned, it is clarified that such conversion should only be allowed where the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or custom due to any dispute. Such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner's decision. What was scribbled by the Commissioner on the margins of the party's letter dated 26-8-2004 is certainly appealable under Section 129A (l) (a) of the Customs Act. We have perused the correspondence between the appellants and the Department on the subject Shipping Bills. was in their letter dated 13-2-2004 that the party had first requested the Commissioner for correction of the Shipping Bills, and it was with reference to this request that the Assistant Commissioner by letter dated 5-5-2004 informed them that the Commissioner had not "considered" their request. Ultimately, on 26-8-2004, the Commissioner put his "considerations" into black and white. Thus the impugned decision is on a request made by the party as earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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