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TMI Blog2024 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Scheme - HELD THAT:- The appellant was exempted from payment of duty at the time of import only because the inputs had been imported under the Advance Authorisation Scheme, and there was a customs notification in force granting the exemption from import duty. It is also not in dispute that the appellant had exported finished products during the period between 10.05.2019 and 25.09.2019 under cover of six shipping bills which had passed through the Customs Authorities, who had issued the 'let export' order permitting the export of the said products. The sole mistake committed by the appellant was that, in the shipping bills aforesaid he had mentioned the Duty Drawback Scheme, instead of the Advance Authorisation Scheme, as the Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refunded by the appellant, shall be communicated to the appellant by the Customs authorities, within a week from the date of receipt of a copy of this judgment. The appellant shall thereupon make the payment and obtain a receipt from the Customs Authorities, within a further period of one week. He shall then approach the DGFT who shall consider the request of the appellant for the Export Obligation Discharge Certificate within an outer time limit of three weeks from the date on which the appellant produces the receipt before him. - HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR AND HONOURABLE MR. JUSTICE SYAM KUMAR V.M. For the Appellant: By Advs. Sri. Aditya Unnikrishnan, Sri. Aaditya Nair, Sri. Anil D. Nair (Sr.), Smt. Anjana A., Sri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.05.2019, and 16.08.2019, respectively. 3. It would appear that between 10.05.2019 and 25.09.2019, the appellant complied with the export obligation envisaged under the Advance Authorisation Licences obtained by him, and exported finished goods valued at USD 313721.79. The export took place under cover of six shipping bills. Unfortunately for the appellant, the shipping bills were filed under the All Industry Duty Drawback Scheme, instead of under the Advance Authorisation Scheme. For this reason alone the Director General of Foreign Trade (DGFT) did not consider the exports effected by the appellant as in due discharge of its export obligation under the Advance Authorisation Scheme. This was more so because, in the meanwhile, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (duty drawback scheme) to one filed under a scheme that involved a more rigorous procedure (Advance Authorisation Scheme) and this was not permissible as per the Circular. 6. In the appeal before us, it is the submission of Sri. Anil D. Nair, the learned Senior counsel appearing on behalf of the appellant, that the impugned order of the Customs Authorities evidences a very technical approach adopted by them in matters of foreign trade. It is pointed out that the defect was a venial one since the fact of import of raw materials without payment of duty, as also the fact of export of the final product are all evidenced by documents such as the import bills of entry and the shipping bills evidencing export, signed by the customs authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had come beyond the period of three months contemplated in the Circular, the Customs Authorities cannot accede to the request of the appellant for a conversion of the shipping bills. 8. We have considered the rival submissions and we are of the view that, for the reasons that are set out below, this appeal must succeed. 9. The fact of import of inputs by the appellant without payment of duty is not in dispute. The appellant was exempted from payment of duty at the time of import only because the inputs had been imported under the Advance Authorisation Scheme, and there was a customs notification in force granting the exemption from import duty. It is also not in dispute that the appellant had exported finished products during the period bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o him evidencing such payment by the appellant. The appellant shall thereupon produce the said receipt before the DGFT, who shall treat the six shipping bills covering the exports between 10.05.2019 and 25.09.2019, as shipping bills under the Advance Authorisation Scheme, and determine whether, in the light of the Chartered Engineers Certificate produced by the appellant as Ext.P5 in this Writ Appeal, the exports effected under cover of those shipping bills satisfy the requirements of the Advance Authorisation Scheme. If the DGFT is satisfied that the appellant has discharged his export obligation through the exports that took place between 10.05.2019 and 25.09.2019, then he shall, without further delay, issue the export obligation discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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