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TMI Blog2024 (12) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... ef facts are the appellant obtained Advance Authorization licenses and availed facility of duty free import of crude oil and exported Furnace Oil (FO)under these licenses. The appellant filed shipping bills under Advance Authorization scheme for the goods exported. On 25.06.2011 the customs duty on crude oil was withdrawn, thereby the appellant could not utilize the benefits under Advance Authorization scheme in respect of export of 1276.34 MTs of Furnace Oil (FO) and thereby necessitated them to convert the export shipments under Advance Authorization scheme to Duty Drawback scheme for realisation of export benefits. The Appellant vide letter dated 02.12.2011 sought for conversion of 4(four) shipping bills filed under Advance Authorisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been declared as unconstitutional by various High Courts and the appellant relied on the following decisions: i. CBEC., New Delhi Vs. Parayil Food Products Pvt. Ltd. (2023) 4 Centax 207 (Ker.) ii. Oriental Carbon & Chemicals Ltd. Vs. Union ofIndia - 2021 (377) ELT 850 (Guj.) iii. M/s. Mahalaxmi Rubitech Ltd. Vs. Union of India R/Spl. Civil Application No. 21636/2019 dated 02.03.2021 (Guj. HC) iv. Arvind Smart Textiles Ltd. Vs. Commissioner of Customs - (2024) 15 Centax 73 (Tri.-Mad.) v. Pinnacle Life Science Pvt. Ltd. Vs. Union of India - LAWS(BOM)-2022-7-283 vi. Colossustex Pvt. Ltd. Vs. Union of India - (2023) 11 Centax 57 (Bom.) vii. Mohit Overseas Vs. CC 2016 (335) E.L.T. 18 (Del.) viii. VRA Cototn Mills Pvt. Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o two years was provided under Regulation 3 thereof, for seeking conversion of shipping bills. Therefore, the application filed by the Appellant is well within time. 8 The Learned Authorised Representative (AR) for the Revenue reiterated the findings in the impugned order. 9. Heard both sides and perused the records. 10. We find that in this case, the amendment of 4(four) shipping bills for conversion from Advance Authorisation Scheme to Duty Drawback Scheme was disallowed only on the grounds of time bar, i.e., not within 3(three) months from the date of Let Export Order (LEO). 11. 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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority subject to the above observations, the Writ Appeal fails and stands dismissed accordingly." 12. We find that the denial of amendment of 4( four) Shipping bills from Advance Authorisation Scheme to Duty Drawback Scheme was solely on the basis of time bar i.e., not seeking such amendment within 3(three) months of the Let Export Order (LEO). We find that there are catena of decisions, wherein the co-ordinate benches 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were exported, that the goods were eligible for the export promotion scheme to which conversion has been requested. Conversion of shipping bills shall also be subject to conditions as may be specified by the DGFT/MOC. ............... 4. Free shipping bills (shipping bills not filed under any export promotion scheme) are subject to 'nil' examination norms. Conversion of free shipping shopping bills into 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 rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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