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TMI Blog2023 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidering the claim for conversion of free shipping bills to drawback shipping bills. Admittedly, in this case, no document has been examined and drawback claim has been rejected without any observations. Therefore, we set aside the impugned order and hold that in terms of Section 149 of the Customs Act, 1962, the appellant is entitled for conversion of free shipping bills to drawback shipping bills subject to verification of the documents, which were available at the time of export. Matter remanded back to the adjudicating authority to examine the documents and thereafter to allow the conversion of free shipping bills to drawback shipping bills by keeping all others issues open - appeal allowed by way of remand. - SHRI ASHOK JIND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd those documents have not been considered by the adjudicating authority in the impugned order. On this ground alone, the impugned order is to be set aside. To support her contention, she relied on the order passed by this Tribunal in their own case vide Final Order No. FO/75188/2016, dated 17-2-2016. 4. She further submits that non-declaration of entitlement of drawback on the shipping bill is only a procedural lapse and for that, substantive benefit cannot be denied. She further submits that there is no provision under Section 149 of the Act or Rule 12(1)(a) of the Drawback Rules, which restricts conversion of free shipping bills in case of brand rate drawback. Therefore, the Circular No. 4/2004-Cus., dated 16-1-2004, has been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the conversion of free shipping bills to DBK shipping bills under section 149 of the Customs Act, 1962, if otherwise permissible, independent of CBEC Circular dated 16-1-2004, after extending an opportunity of personal hearing to the appellant. 8. Admittedly, in this case, no document has been examined and drawback claim has been rejected without any observations. Therefore, we set aside the impugned order and hold that in terms of Section 149 of the Customs Act, 1962, the appellant is entitled for conversion of free shipping bills to drawback shipping bills subject to verification of the documents, which were available at the time of export. 9. In view of the above, we remand the matter back to the adjudicating authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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