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Issues: Whether free shipping bills could be converted into DEEC shipping bills on the basis of supporting documents, and whether physical incorporation of duty-free imported inputs in the export product was a prerequisite for such conversion.
Analysis: The appellants established documentary linkage between the imported inputs and the exported transformers through purchase orders, advance licence particulars, export invoices, ARE-1 forms, shipping bills, and certificates from the Chartered Engineer and jurisdictional Central Excise officer. The objection regarding some discrepancies in four shipping bills was not sufficient to deny conversion where the exports related to transformer spares and the transformers were bulky items exported in break-bulk condition. The statutory power to amend shipping bills under Section 149 of the Customs Act, 1962 governed the request for conversion, and the Board circular could not override that provision. The policy provisions also did not require physical incorporation in the manner suggested by the Revenue; once export obligation was fulfilled, the imported duty-free materials could be used in the manufacture and clearance of the final product.
Conclusion: The request for conversion of free shipping bills into DEEC shipping bills was allowed and the rejection order was set aside.
Ratio Decidendi: Where documentary evidence satisfactorily establishes the nexus between imports and exports, conversion of shipping bills cannot be denied merely on the basis of a circular or on an asserted requirement of physical incorporation of the imported inputs in the export product.
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