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of <h1>Tribunal overturns Commissioner's decision on Free Shipping Bills conversion</h1> The Tribunal allowed the appeal, setting aside the Commissioner's decision to reject the conversion of Free Shipping Bills into Drawback shipping bills. ... Conversion of shipping bills - free shipping bills into drawback shipping bills - denial on the ground that no sample was drawn at the time of shipment of the goods - the appellant's case is that they have produced the certificate of M/s. Geo-Chem Laboratories Pvt. Ltd. before the adjudicating authority which was not considered - Held that: - the adjudicating authority had not considered the certificate of M/s. Geo-Chem Laboratories Pvt. Ltd. In our considered view, the Adjudicating Authority should have examined the case in respect of the certificate of M/s. Geo-Chem Laboratories Pvt. Ltd. - matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way of remand. Issues:Request for conversion of Free Shipping Bills into Drawback shipping bills based on failure to draw samples at the time of shipment.Analysis:The case involved a request for the conversion of Free Shipping Bills into Drawback shipping bills by the appellant. The appellant had requested the Commissioner of Customs for granting the 'All Industry Rate of Drawback' on the FOB Value of the Goods, specifically Soyabean Meal, exported under Free Shipping Bills. The appellant sought permission for this conversion under Rule 12(i)(a) of the Customs and Central Excise Duty Drawback Rules, 1995. The Commissioner rejected the request on the grounds that no sample was drawn at the time of shipment of the goods, leading to the dispute at hand.The appellant, through their Counsel, argued that they had produced a certificate from M/s. Geo-Chem Laboratories Pvt. Ltd., which was not considered by the adjudicating authority. They contended that the case was similar to a decision by the Tribunal in the case of M/s. Essar Oil Ltd. The Authorized Representative for the Revenue, however, cited a different Tribunal decision in the case of Commissioner, CE&C, Kandla v. Kedia Agencies Pvt. Ltd., where the appeal of the Revenue was allowed on an identical issue.The Tribunal analyzed the facts of the case in light of the decision in the case of M/s. Essar Oil Ltd. The Tribunal noted that the certificate from M/s. Geo-Chem Laboratories Pvt. Ltd. was not considered by the adjudicating authority, and the case of M/s. Essar Oil Ltd. was not properly examined. The Tribunal referenced the decision in the M/s. Essar Oil Ltd. case, highlighting the importance of considering independent analytical reports and the acceptance of in-house quality control results under specific circumstances. The Tribunal emphasized that the intention behind duty drawback rules was not to export taxes but goods, and hence, conversion of Free Shipping Bills into Drawback shipping bills should be allowed.Ultimately, the Tribunal set aside the impugned order and remanded the matter to the Adjudicating Authority for a fresh decision. The Adjudicating Authority was directed to reexamine the case considering the relevant documents and case laws, providing proper opportunity for a hearing before passing a new order. The Tribunal clarified that its decision to remand the case was made without expressing any view on the merits, and the appeal was allowed accordingly.
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