2024 (12) TMI 96 - AT - Customs

Tribunal Allows Late Conversion of Shipping Bills from Advance Authorisation to Duty Drawback Scheme.

The Tribunal overturned the rejection of the request to convert Shipping Bills from the Advance Authorisation Scheme to the Duty Draw Back Scheme, which ... Rejection of the request for conversion of Shipping Bills under Advance Authorisation Scheme to Duty Draw Back Scheme - rejection on the ground that the request was not made within three months from the date of the Let Export Order (LEO) in terms of Para 3 of the Board’s Circular No.36/2010 – CUS dated 23.09.2010 - HELD THAT:- The issue in the present appeal is whether the request for conversion sought to be rejected under the circular no.36/2010 is sustainable is no longer res integra as referred to in the decision passed by the Gujarat High Court in MESSRS MAHALAXMI RUBTECH LTD. VERSUS UNION OF INDIA [2021 (3) TMI 240 - GUJARAT HIGH COURT] which stands affirmed by the Apex Court UNION OF INDIA & ANR VERSUS M/S MAHALAXMI RUBTECH LTD & ANR [2023 (4) TMI 1272 - SC ORDER] and followed by the Tribunal in the case of the appellant. Therefore, the order passed by the Commissioner in the present case on 19.12.2013 rejecting the conversion as the request was made beyond the period of three months relying on the provisions of the Circular needs to be set aside. The issue with regard to the 104 shipping bills needs to be reconsidered on merits irrespective of the provisions of the circular. In the circumstances, it would be proper to remand the matter back to the Original Authority to decide the same in accordance with law. The Impugned order, is held to be unsustainable and is hereby set aside - appeal is allowed by way of remand. The appeal was filed against the rejection of a request to convert Shipping Bills from Advance Authorisation Scheme to Duty Draw Back Scheme. The rejection was based on the request being made beyond the three-month period from the Let Export Order. The Tribunal set aside the rejection, citing a previous decision by the Gujarat High Court and the Apex Court, and remanded the matter back to the Original Authority for reconsideration. The Impugned order was held to be unsustainable and the appeal was allowed by way of remand.