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of <h1>Tribunal Upholds Revenue's Decision on DEEC Shipping Bill Conversion</h1> <h3>FREEDOM INTERNATIONAL Versus COMMISSIONER OF CUSTOMS, AMRITSAR</h3> The Tribunal upheld the Commissioner's decision to reject the conversion of a DEEC Shipping Bill into a DEEC-cum-drawback Shipping Bill, ruling in favor ... Drawback - Claim of - Words and Phrases Issues: Conversion of DEEC Shipping Bill into DEEC-cum-drawback Shipping Bill.Analysis:The appeal involved a dispute regarding the conversion of a DEEC Shipping Bill into a DEEC-cum-drawback Shipping Bill by M/s. Freedom International. The Appellant exported bicycle tyres and tubes under the DEEC Scheme but failed to claim drawback of the additional Customs duty paid on raw materials while filing the Shipping Bill. The Appellant subsequently applied for conversion after discovering the procedure outlined in a Public Notice. The Commissioner rejected the conversion request citing that the Appellant was aware of the duty payment and did not meet the criteria under Rule 12(1) of the Drawback Rules. The Appellant argued that the conversion would not result in revenue loss and that they were legitimately entitled to the drawback. The Appellant contended that a liberal interpretation should be applied to the proviso of Rule 12(1)(a) and referenced a previous case where unfavorable market conditions justified a similar conversion. However, the Revenue argued that the Appellant's failure to claim the drawback was not due to reasons beyond their control as required by the rule.The Tribunal considered both arguments and analyzed Rule 12 of the Drawback Rules, which mandates exporters to declare their claim for drawback on the shipping bill. The proviso to this Rule allows the Commissioner to exempt an exporter from compliance if the failure was due to reasons beyond their control. The Tribunal noted that the Appellant's failure to claim the drawback was not due to reasons beyond their control but rather a lack of consideration at the time of filing the shipping bill. The Tribunal emphasized the strict wording of the proviso, requiring a specific justification for non-compliance. While acknowledging the Appellant's argument that a delayed claim should not bar a legitimate entitlement, the Tribunal held that the phrase 'for reasons beyond his control' must be strictly interpreted. The Tribunal distinguished the present case from a previous case where unfavorable market conditions justified a conversion, as the circumstances were different. Since the Appellant did not provide a valid reason beyond their control for the delayed claim, the Tribunal upheld the Commissioner's decision to reject the conversion request, ultimately dismissing the appeal.
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