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Issues: Whether shipping bills initially filed for export under DEEC scheme could be converted into drawback shipping bills despite non-mention of denier and other alleged deficiencies, and whether such conversion could be refused on the basis of procedural objections and absence of complete drawback particulars at that stage.
Analysis: Circular No. 74/97 permitted conversion of free shipping bills, including DEEC shipping bills, into drawback shipping bills. The export goods had been examined and the dispute in the DEEC proceedings related principally to the non-declaration of denier. The objections raised by the department as to value addition, absence of representative samples for drawback assessment, non-mention of drawback sub-serial, and lack of certain certificates were treated as procedural or curable deficiencies. The Tribunal held that such matters could be verified later by the proper officer while determining the drawback claim and that the refusal to permit conversion proceeded on speculative assumptions rather than on any established legal bar.
Conclusion: The conversion request was allowed and the rejection of conversion was set aside.
Ratio Decidendi: A request to convert DEEC shipping bills into drawback shipping bills cannot be rejected for curable procedural deficiencies where the governing circular permits such conversion and the substantive drawback eligibility can be examined in the proper proceedings thereafter.
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