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TMI Blog2024 (6) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... s will fall under (a) or (aa) of the Notification but more precisely under (aa). However, the Adjudicating Authority has considered that these goods will fall under (b). He fails to note that (b) specifies that the exclusion is applicable only when the payment is received in Indian currency. The Explanation given is specific to (b) on the following two counts:- (i) Indian Currency is mentioned only under (b) and not under (a) or under (aa). (ii) Exception to (b) is created if the payment is received in any foreign currency other than those in the list. The Explanation infact goes on to define the Freely convertible currency wherein certain currencies are mentioned. This means that even if the payment is received in foreign currency but not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Nepal, the Appellants wanted to claim drawback and wanted to file Drawback Shipping Bills . However, they were not allowed to do so and the goods were cleared under normal Shipping Bills. Subsequently, in order to claim the drawback, the Appellants have filed their application under Section 149 to convert free Shipping Bills into Draw back Shipping Bills . The Adjudicating Authority vide the impugned OIO has rejected their request to modify the free Shipping Bills to drawback Shipping Bills on the following grounds:- 14. In order to decide the conversion of free shipping bill into drawback shipping bills it is first necessary to examine the eligibility of drawback claim in respect of subject shipping bills. 15. The Notf. No. 208/1977-Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy (c) if any petroleum product is exported by M/s. Indian Oil Corporation Ltd., India, through any of the appointed land customs stations under claim for drawback, to M/s. Nepal Oil Corporation Ltd., Nepal, for which payment for price is received in Indian currency and where such products are exported only through the land customs station at Panitanki, Raxaul, Jogbani, Sonauli, Rupedya, [Gauriphanta, Dharchula, Bhithamore and Barhni].] [subject to the conditions that in case of export specified under clause (a) or (aa) or (b) -] (i) A certificate duly signed by the concerned bank in India is produced showing that the payment in freely convertible currency or, as the case may be, in Indian currency, has been duly received by the said bank; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Korea and exported to Nepal. 19. As per proviso to para 2, inserted in Notf. No.208/1977-Cus (NT) dated 01.10.1977 vide notification No.13/2011-Customs (NT) dated 24.02.2011, no drawback shall be allowed if the goods exported were imported into India from third countries and exported to Nepal . In this instant case, the subject goods exported to Nepal vide shipping bills bearing Nos.2023890, 2023891, 2023892 all dated 25.07.2015 were imported into India from third country i.e. South Korea. Hence, the party is not eligible for drawback as per aforesaid amendment in Notification No.208/1977-Cus (NT) dated 01.10.1977 vide notification No.13/2011-Customs (NT) dated 24.02.2011 even if it fulfills the conditions in para 2(a), as claimed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be seen from the Supply Contract that the Capital goods were being given to the Government of Nepal on humanitarian consideration for which the entire funding was done by Korea International Cooperation Agency (KOICA) and it is not a normal commercial transaction per se. In view of these submissions, he prays that the present appeals may be allowed with a direction being given to the Adjudicating Authority to pass necessary Order to the effect that the Free Shipping Bills are to be modified as Drawback Shipping Bills . 5. The Learned AR reiterates the findings of the Commissioner (Appeals) and submits that the Explanation is applicable for the Notification itself. Hence it cannot be read as part of Explanation only given in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aratus and appliances, control gear and transmission equipment as well as auziliary equipment (including those required for research and development purposes, testing and quality control), required by an investor for production of goods or for rendering services, including those for replacement or expansion; [Provided that no drawback shall be allowed if the goods exported were imported into India from third countries and exported to Nepal.] Explanation-For the purpose of this notification, freely convertible currency means Australian Dollars, [* * *], Bahraini Dinars, [* * *], Canadian Dollars, [Euro], [* * *], Hong Kong Dolloars, [ * * *], Japanese Yen, Kuwaiti Dinars, Malaysian Dollars, [* * *], Pound Sterling, Singapore Dollars, [* * *] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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