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TMI Blog2025 (1) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... s no dispute that the appellant have been paying duty on all their clearances after debonding and also paid the duty on the closing stock, therefore all the goods cleared for export suffered the duty on the inputs raw material in process material therefore the appellant were clearly eligible for conversion of shipping bill from EOU to DBK/DEPB scheme. There is no fault on the part of the appellant in filling the EOU shipping bill for the reason that though the appellant had discharged all the duties and started paying duty for the subsequent clearances but since they were not given the final NOC, they could not have filed DBK/DEPB shipping bill. Therefore in these circumstances there are no reason for denying the conversion of EOU shipping bill to DBK/DEPB shipping bill. Applicability of Section 149 of the Customs Act, 1962 - HELD THAT:- From the section 149, it is clear that the only condition to be fulfilled for conversion is that at the time of export the documentary evidence should be existed on the basis of which the conversion can be made. In the present case there is no dispute that the export of the goods have been made out of duty paid inputs and the EOU shipping bill was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned authority vide their letters dated 13.04.2010, 15.07.2010 and 12.01.2011. The Deputy Commissioner of Customs vide impugned letter dated 28.02.2011 informed that Learned Commissioner has refused the conversion of shipping bill from EOU to DEPB and drawback scheme. The Learned Commissioner rejected the request for conversion on the ground that when the export has taken place under shipping bill mentioning EOU, the final de-bonding was not completed, the final de-bonding was completed only on 21.01.2010. Being aggrieved by the said impugned letter dated 28.01.2011, the appellant filed the present appeal. 2. Shri Manish Jain, Learned counsel appearing on behalf of the appellant at the outset submits that Learned Commissioner denied the request for conversion of the shipping bill without issuing any show cause notice or giving any opportunity of personal hearing. Further the impugned letter communication issued on behalf of the Learned Commissioner is non speaking order and has gravely violated the principles of natural justice. 2.1 He submits that though the final de-bonding was confirmed by the Development Commissioner on 21.01.2010 but the appellant had paid the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Cus., Tuticorin, 2022 (381) E.L.T. 101 (Tri. - Chennai) 3. On the other hand, Shri AR Kanani Learned Superintendent (AR) appearing on behalf of the Revenue, support the observation made by the Learned Commissioner in the letter by which the request for conversion was rejected. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the appellant have raised various grounds and taken support of various judgments in their submission in the present appeal. However, the Learned Commissioner while rejecting request for conversion neither issued any show cause notice nor granted any personal hearing. Therefore the decision taken for rejecting the conversion from EOU shipping bill to DBK/DEPB shipping bill is absolutely in gross violation of natural justice. Therefore the said decision is liable to be set aside on this ground alone. However, this Tribunal being a final fact finding authority considered the fact of the present case and we find that there is no dispute that the appellant have been paying duty on all their clearances after debonding and also paid the duty on the closing stock, therefore all the goods cleared for export su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by them. So also there is no allegation that there is delay in filing the request for conversion. On such score, we are of the view that the request for conversion cannot be denied. However, we make it clear that the claim for drawback after conversion of the free shipping bills to drawback shipping bills has to be reconsidered by the officer as per the provision of law. By allowing the conversion of the free shipping bills to drawback shipping bills, we do not make any finding that the appellant is eligible for drawback benefits. We only hold that there are no grounds to deny the conversion/amendment of shipping bills in terms of Section 149 of the Customs Act. 1962. The eligibility of drawback has to be looked into by the concerned officer. (Emphasis Supplied) 4.3 On the similar facts the reliance is placed on the following judgments:- Kwality paper Products Vs. Commissioner of Customs-Mundra, 2023 (7) TMI 890- CESTAT Ahmedabad Chief Terminal Manager M/s. Indian Oil Corporation Ltd. Vs. Commr. of Cus. Tuticorin, 2023 (12) TMI 576- CESTAT Chennai M/s. Mahalaxmi Rubtech Ltd. Vs. Union of India, 2021 (3) TMI 240 Bhavin Export Pvt. Ltd Vs. Commr. of Cus. Mundra, 2021 (12) TMI 89- C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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