TaxTMI 
TaxTMI 
2010 (8) TMI 284
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....e Order No. A/2599/WZB/AHD/2008 dated 26-11-08 and vide Order No. A/1204/WZB/AHD/09, M/741/WZB/AHD/09 dated 16-6-09, this Tribunal allowed the appeals and directed the Commissioner to allow the conversion of free shipping bills into drawback shipping bills. 2. Revenue filed an appeal against the two orders referred to above and Hon'ble High Court of Gujarat vide their order dated 15-4-10 in tax appeals No. 847 of 2009 and 2338 of 2009 set aside the order of the Tribunal and restored the appeals to the files of the Tribunal for taking a fresh decision. The Hon'ble High Court directed that the Tribunal pass a speaking order in accordance with law after affording due opportunity to the parties. 3. Heard both the sides. Shri V....
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.... given by them for filing duty free shipping bill can by no stretch of imagination be considered as genuine is totally uncalled for. 5. Learned DR on the other hand submitted that there is no provision in the law for conversion of shipping bills. The Board 's circular only clarifies the legal position according to which the Commissioner can consider a free shipping bill as a drawback shipping bill. He submits that under Rule 12 of Drawback Rules, Commissioner is not converting the shipping bill but only exempting observance of certain procedures and thereafter giving direction to allow drawback. He submits that the Assistant Commissioner of Customs sanctioned drawback and the Commissioner by relaxing the procedure facilitates grant....
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....g.) and Hero Cycles Ltd. v. CC, Shillong reported in 2004 (171) E.L.T. 342 (Tri. - Del.), the brand rate shipping bills were not under consideration. In the case of Gokaldas Images Pvt. Ltd., the Tribunal had remanded the matter back to the Commissioner, since the Commissioner had made a wrong observation that the appellants had claimed brand rate whereas the appellants had requested only all industry rate. In the case of Hero Cycles Ltd. also it is not clear as to whether the conversion allowed by the Tribunal was from free shipping bill to brand rate drawback bill or not. Under these circumstances judicial discipline requires that we follow the decision of the Tribunal in the case of Hero Cycles Ltd. unless a decision of the superior auth....
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....g bill into drawback shipping bill does not stand supported by the rule at all. The circular issued by the Board goes beyond the rules. In fact as submitted by the learned C.A., Section 149 of Customs Act, 1962 clearly permits amendment of shipping bill. The section is reproduced below : "Section 149 : Amendment of documents. - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorize any document, after it has been presented in the custom house to be amended : Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods ....