TMI Blog2024 (4) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... F CUSTOMS [ 2011 (4) TMI 13 - DELHI HIGH COURT] and Madras High Court in THE COMMISSIONER OF CUSTOMS (SEAPORT-EXPORT) VERSUS M/S. SUZLON ENERGY LIMITED [ 2013 (3) TMI 506 - MADRAS HIGH COURT] , conversion of shipping bill from one scheme to another is not an amendment because it changes the entire nature of the document. Viewed in this legal position, the appellant s request for conversion of free shipping bills to drawback shipping bills cannot be accepted for more than one reason - Firstly, it changes the entire nature of the Shipping Bills and it is not merely amendments to them - Secondly, any amendment can be permitted only on the basis of documents available at the time of export. The appellant s prayer that the rates notified much la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued nor denied the QBAL licences to the appellant and so, the appellant sought a denial letter from Joint DGFT Jaipur on 07.07.2003 and followed it up with several reminders and finally, the letter was issued on 18.07.2007. 4. The appellant, thereafter, requested the Commissioner to convert under Section 149 of the Act, the free shipping bills under which it had exported the goods into drawback shipping bills which request was denied by the Commissioner in the impugned order. Submissions on behalf of the appellant 5. Learned counsel for the appellant made the following submissions: (i) The Commissioner should have allowed conversion of the Shipping Bills into drawback shipping bills. (ii) The goods were exported after examination by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawback of some export promotion scheme is claimed, such shipping bills are subject to a much greater level of scrutiny. (iii) Drawback is available in three forms- (a) as per All Industry Rates; (b) as per brand rates; and (c) as per special brand rates. All Industry Rates are notified for most commonly exported goods by the government from time to time depending on the average proportion of value of different inputs and input services which go into the manufacture of the final product which is exported, the rates of Customs duties on such inputs if they are imported, the rates of excise duties on such inputs if they are domestically manufactured and the rates of service tax on input services. If there is no All-Industry Rate for a product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills into drawback shipping bills under section 149 several years after the export nor is there any rate at which drawback can be sanctioned for the goods in question. This is because there was no All Industry Rate for the exported goods and the appellant had not got any brand rate fixed. Findings 7. We have considered the submissions advanced by both sides and perused the records. 8. The prayer of the appellant to convert free shipping bills into drawback shipping bills under section 149 of the Act was rejected. This section reads as follows: 149. Amendment of documents. Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n vested in the Proper Officer to permit amendment in any document after the same has been presented in the Customs house. Though this discretion was to be exercised judiciously, but it was qualified with the proviso that the amendment could be allowed only if it was based on the documentary evidence in existence at the time the goods were exported. The Commissioner in the remand case has rightly observed that the present case in fact relates to the request for conversion of shipping bills from one export promotion scheme into another and was not merely of an amendment in the shipping bill. The request was made for conversion from one scheme to another after the lapse of long period of more than one year. It was a case of request for conver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... house has to be though exercised judicially, it was qualified with the proviso that the amendment could be allowed only if it was based on the documentary evidence in existence at the time the goods were exported. It is further observed therein that the request was made for conversion from one Scheme to another is a case of request for conversion and not of an amendment inasmuch as by converting from one Scheme to another, it was not only addition of certain word, but change of entire status and character of the documents. Thus, the Delhi High Court observed that the Proper Officer may not be in a possession of the documents sought to be amended particularly, when the goods already stood exported. For enabling an exporter to draw the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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