Documentary evidence supports conversion of shipping bills to advance authorisation scheme despite no physical export examination.

Conversion of free or drawback shipping bills to the advance authorisation scheme was allowed on the basis of documentary evidence on record. The earlier remand required the request to be examined on merits after limitation was found untenable, and the authority could not insist on physical examination of the exported goods merely because the shipments had moved under RMS. Certificates from the Central Excise authorities and a Chartered Accountant, linked to the relevant shipping bills and advance authorisation particulars, were treated as sufficient in the absence of contrary evidence.

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Issues: Whether the free/drawback shipping bills could be converted to the advance authorisation scheme on the basis of the documents on record, despite the absence of physical examination at the time of export.

Analysis: The prior remand had required the authority to examine the appellant's documents on merits, the earlier objection of limitation having been found unsustainable. The rejection in the impugned order rested substantially on the fact that the exports had moved under RMS and were not subjected to physical examination. The documents placed on record included certificates issued by the Central Excise authorities and by a Chartered Accountant, both linked to the relevant shipping bills and advance authorisation particulars. In the absence of contrary evidence, and in light of the remand directions, physical verification was not treated as a necessary condition for deciding the request for conversion.

Conclusion: The request for conversion of the shipping bills was allowed on the basis of the documentary evidence produced by the appellant.

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