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Issues: (i) Whether free shipping bills could be converted into DFRC shipping bills on fulfilment of the Board circular conditions without insisting that the exporter prove compulsion to file free shipping bills; (ii) whether such conversion was available for exports made through a port notified at the relevant time.
Issue (i): Whether free shipping bills could be converted into DFRC shipping bills on fulfilment of the Board circular conditions without insisting that the exporter prove compulsion to file free shipping bills.
Analysis: The Board circulars permitted conversion of free shipping bills into DFRC shipping bills where the export documents satisfactorily proved use of inputs, the export product was covered by the relevant SION, and the scheme conditions were otherwise fulfilled. The later circular further provided for permission on merits on a case-to-case basis and did not require proof that the exporter had been forced to file free shipping bills. The appellants had established use of the relevant inputs for clinker, and their claim was confined to inputs covered by the SION entry.
Conclusion: The conversion could not be refused merely because the appellants did not prove compulsion to file free shipping bills; they were entitled to conversion for the eligible exports.
Issue (ii): Whether such conversion was available for exports made through a port notified at the relevant time.
Analysis: The record showed that Mundra Port was a notified port and therefore exports made through that port satisfied the relevant condition. Jakhao Port had been notified only after the exports in question, so the relevant condition was not satisfied for shipping bills relating to that port.
Conclusion: Conversion was allowed for shipping bills relating to exports through Mundra Port, but not for exports through Jakhao Port.
Final Conclusion: The appellants succeeded only in part, with conversion allowed for the eligible shipping bills and refused for those connected with the unnotified port at the relevant time.
Ratio Decidendi: Where Board circulars permit conversion of free shipping bills into DFRC shipping bills on satisfaction of specified conditions, the conversion cannot be denied solely for want of proof that the exporter was compelled to file free shipping bills; however, the benefit remains confined to exports satisfying the notification and scheme conditions in force at the time of export.
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