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of <h1>Tribunal dismisses appeal challenging conversion of DEEC Shipping Bills to Drawback Scheme</h1> <h3>INDIAN OIL CORPORATION LTD Versus COMMISSIONER OF CUSTOMS ACC (EXPORT), New Delhi</h3> INDIAN OIL CORPORATION LTD Versus COMMISSIONER OF CUSTOMS ACC (EXPORT), New Delhi - TMI Issues Involved:1. Conversion of DEEC Shipping Bills to Drawback Scheme.2. Application of Section 149 of the Customs Act, 1962.3. Time limit and documentary evidence requirements as per CBEC's Circular No. 36/2010-Cus dated 23.09.2010.Summary:1. Conversion of DEEC Shipping Bills to Drawback Scheme:The appellant, M/s Indian Oil Corporation (IOC), challenged the order of the Commissioner Custom, Air Cargo Export dated 18.6.2012, which rejected their request for conversion of DEEC Shipping Bills to Drawback Scheme.2. Application of Section 149 of the Customs Act, 1962:IOC argued that Section 149 of the Customs Act does not prescribe any time limit for amendment of shipping bills, thus the 3-month period specified in the CBEC Circular is beyond the scope of Section 149. The Tribunal examined Section 149, which allows amendments based on documentary evidence existing at the time of export, and found that conversion from one scheme to another is not a mere amendment but a change in the status and character of documents, requiring verification of goods and documents at the time of export.3. Time limit and documentary evidence requirements as per CBEC's Circular No. 36/2010-Cus dated 23.09.2010:The Tribunal noted that the CBEC Circular No. 36/2010 allows conversion of shipping bills within three months from the Let Export Order (LEO) date, provided documentary evidence is available. The Tribunal found that IOC's applications were time-barred and lacked necessary supporting documents, such as copies of Shipping Bills, Export Invoices, and Advance Authorizations. The Tribunal emphasized that the circular's conditions are mandatory to prevent fraud and ensure administrative efficiency. The Tribunal also highlighted that the circular, being a subordinate legislation, can prescribe time limits and conditions for conversion requests.Conclusion:The Tribunal dismissed the appeal, holding that the decision of the Delhi High Court in M/s Terra Films Pvt. Ltd., which is binding on the Tribunal, supports the rejection of IOC's request due to the delay and lack of requisite documents. The appeal was found to be barred by time and non-compliance with the conditions stipulated in Section 149 of the Customs Act and the CBEC Circular.
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