9911796707
TMI Blog2024 (12) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... time and had imported crude oil without payment of duty. The appellant processed crude oil and supplied Aviation Turbine Fuel (ATF) to aircrafts on foreign run, which amounts to export of goods. Due to the sudden withdrawal of customs duty on crude oil on 25.06.2011, as the appellant was not in a position to utilize the benefits of Advance Authorisation Scheme decided to convert to Duty Drawback Scheme for realisation of export benefits. Accordingly, the Appellant vide letter dated 26.07.2011 sought for conversion of shipping bills filed under Advance Authorisation scheme into Duty Drawback Scheme. The Assistant Commissioner of Customs, Mangalore vide letter dated 01.08.2012 intimated that the Commissioner of Customs, Mangalore had accorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter, the Appellant requested the Learned Commissioner for passing a speaking order after granting an opportunity of personal hearing. The appellant was heard on 27.06.2014. The Learned Commissioner vide Order-in-Original No. 25/2014-Commr dated 23.07.2014 rejected the request for conversion of shipping bills from Advance Authorisation scheme to Duty Drawback scheme shipping bills on the ground of time bar by placing reliance on condition 3(a) of the Circular No. 36/2010-Cus dated 23.09.2010. Aggrieved by the Order of the Commissioner, the appellant filed this appeal before the Tribunal. 3. Learned Counsel for the appellant contended that the impugned Order is vitiated by law as it is passed without issuance of any Show Cause Notice. 4. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e) - 2014 (309) ELT 100 (Tri-Ahmd.) ix. Diamond Engineering (Chennai) Pvt. Ltd. Vs. CC (Seaport Export), Chennai 2013 (288) E.L.T. 265 (Tri. - Chennai) x. Carboline India Pvt. Ltd. Vs. Commissioner of Customs Final Order No. 40072/2022 dated 16.02.2022 passed by Chennai Tribunal in Appeal No. C/40606/2021 xi. Gupta Enterprises Vs. Commissioner of Customs Final Order No. 40559-40561/2023 dated 17.07.2023 passed by Chennai Tribunal in Appeal Nos.40150-40152/2014. 5. The learned counsel submitted that, hence it was held that there is no time limit prescribed under Section 149 of the Customs Act. Therefore, the time limit prescribed under condition 3(a) of Circular No. 36/2010-Cus is untenable. In any case, the time limit requesting for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (period before the withdrawal of duty on crude oil) and 27.06.2011 to 30.07.2011 (period after the withdrawal of duty on crude oil) were not allowed for amendment/conversion. 10. We find that in the case of CBEC Delhi Vs. Parayil Food Products Pvt Ltd. - (Supra), Hon'ble High of Kerala held that; "6. We have perused the judgment under appeal and taken note of the rival contentions. The judgment under appeal principally proceeded on the extent to which a Circular could prescribe the limits within which a request for amendment of Customs documents can be made. In the case on hand, respondents endeavour to elevate Circular No. 36/2010 to the level prescribed by the regulation. The definition clauses define what constitutes "prescribed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enches of the Tribunal and the Hon'ble High Courts have held that the limitation of 3(three) months prescribed in Circular No.36/2010-Cus dated 23.09.2010 is not legally tenable, since the relevant Section 149 of the Customs Act, 1962 states that by way of regulation issued under that section the time limit could be prescribed. However, we find that the Circular No.36/2010-Cus dated 23.09.2010 are not regulations made under Rule 149 of the Customs Act, 1962. Further, we find that vide Notification No. 11/2022-Cus (NT) dated 22.02.2022 the Shipping Bill (Post Export Conversion in relation to Instrument based Scheme) Regulations, 2022 were introduced, which provides for a total of 2(two) years time period for filing for conversion of ship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o EP scheme shipping bills (Advance Authorisation, DFIA, DEPB, reward schemes etc.) should not be allowed. However, the Commissioner may allow all industry Rate of duty drawback on goods exported under free shipping bills, without conversion of such free shipping bill to Drawback Scheme shipping bill, in terms of the proviso to rule 12(1) (a)of the Customs, Central Excise and Service Tax Drawback Rules, 1995. 5. Due care may be taken while allowing conversion to ensure that the exporter does not take benefit of both the schemes i.e. the scheme to which conversion is sought and the scheme from which conversion is sought. Whenever conversion of a shipping bill is allowed, the same should be informed to DGFT so that they may also ensure that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
