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Issues: Whether shipping bills filed under the DFIA scheme could be converted to drawback shipping bills after export, when the request was made after cancellation of the DFIA and beyond the three-month period mentioned in the Board circular.
Analysis: The documentary record showed that the goods exported were Indian raw cotton Shankar-6 of CTH 5201, and there was no dispute regarding export, description, quantity, value, or bank realisation. The exporter had not made any import under the DFIA, and the authorisation had been cancelled by DGFT under Para 4.28(e) of the Handbook of Procedures Vol-I 2009-14. The statutory framework under Rule 12 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 and Section 149 of the Customs Act, 1962 permitted amendment of shipping bills on the basis of documentary evidence in existence at the time of export. The circular prescribing a three-month period could not override the statute and rules, and the request was made promptly after cancellation of the DFIA. The beneficial export policy was to encourage export of goods and not export of taxes.
Conclusion: The conversion from DFIA shipping bills to drawback shipping bills was held to be permissible, and the rejection order was set aside in favour of the assessee.
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