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TMI Blog2023 (7) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... ere can be no reasons not to permit amendment under Section 149, if the requirement of pre-existing documents was fulfilled as mentioned in proviso. In fact, the benefit sought being an export benefit has to be liberally construed, and so are the relevant Export Notifications. There are also merit in the submissions made by the advocate for the appellant that the shipping bills even when filed by M/s. B. Framjee Co., clearly indicated in the body of the shipping bills that they were allowed to claim the benefits and likewise the liabilities if any will equally be that of the supporting manufacturers in the matter, which were M/s Royal Cushion Vinyl Products Limited. Such a dispensation having been permitted and not specifically restrai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant had applied to the Assistant Commissioner of Customs, ICD, Dashrath, for conversion of 05 Shipping Bills filed during the period from February,2003 to June,2003. In response thereof, the Assistant Commissioner of Customs had informed to the applicant vide letters dated 10.10.2003 and 6.10.2004 to the effect that there was no evidence on record that the applicant was forced to file shipping bill under DFRC Scheme or benefit under the said scheme had been denied to the applicant by DGFT and so, it was informed that the request for conversion of shipping bills could not be considered. The applicant had submitted another application dated 29.7.2005 to the A.C. of Customs, ICD, Dashrath, requesting to allow conversion of 11 DFRC shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mphasis was that procedure under DFRC to DEEC was same and it was duly followed for exports covered by 11 shipping bills. He sought to place reliance, inter alia, on the following case laws: 2006 (202) ELT 433 (Tri. Mum.) in the matter of Man Industries (India) Ltd. Vs CC Mumbai where conversion of shipping bill from DEPB to DEEC Scheme based on documentary evidences was allowed after considering requirement of Section 149 of Customs Act, 1962 which permitted amendment of documents at any stage based on the documents which were pre-existing. Further, he placed reliance on 2010 (259) ELT 157 (Tri. Mum.) in the matter of Manawat Plastics Pvt. Ltd. Vs Commissioner of C.Ex. Cus. Nagpur which permitted conversion of DEEC shipping bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and not by M/s Royal Cushion Vinyl Products Limited who were not exporter. M/s Royal Cushion Vinyl Products Limited also had no DEEC License; in fact he relied upon and reiterated all findings of Commissioner (Appeals). 4. Considered. 5. From various case law relied upon by the advocate for the appellant, it is clear that conversion from one scheme to another has only been allowed, though conversion from DFRC to DEEC as resisted upon by the Commissioner in order-in-original, is not specifically covered by cited case law. We agree with the submissions of the advocate for the appellant as what is to be considered is amendment in the shipping bill under Section 149 of the Customs Act, which is an independent provision and has to be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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