TaxTMI 
TaxTMI 
2010 (12) TMI 598
X X X X Extracts X X X X
X X X X Extracts X X X X
....signment, the export documents included relevant invoice and ARE-1. Part-A of the ARE-1 was a certificate from the officer of Central Excise having jurisdiction over the appellant's factory, which certified, inter alia, that the machines had been examined and the particulars thereof stated by the party were found to be correct and further that the records were also verified and found to be true. Part-B of ARE-1 was a certificate issued by the customs officer who certified that the consignment was shipped under his supervision and under the relevant shipping bill. The shipping bill prominently displayed on its second page the entry "NO EXPORT INCENTIVE". Acting upon the export documents, the officer of customs cleared each consignment for ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or the appellant submits that the Commissioner ought to have allowed conversion of the shipping bills on the strength of the export documents which, according to the counsel, clearly reflected the intention of the appellant to export goods under DEEC scheme. In this context, the counsel has particularly referred to the relevant ARE-1s. He has also relied on the Tribunal's decision in Kiran Pondy Chems Ltd. v. Commissioner of Customs, Chennai - 2006 (203) E.L.T. 588 (Tri.-Chennai) wherein conversion of certain free shipping bills to DEEC shipping bills was allowed by the Bench after examining the export documents. The learned counsel has also claimed support from a few other decisions of the Tribunal viz : Man Industries (India) Ltd. v. Comm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e shipping bills' to 'DEEC shipping bills'. It does not take into account the right of an exporter under Section 149 of the Act to apply for amendment of shipping bill on the strength of pre-existing documents. Therefore, the Board's circular per se would not be of any aid to the Revenue in the present case. 5. In the facts of this case, one has to fall back on Section 149 ibid. The main part of this section gives a discretion to the proper officer of customs to permit amendment of bills of entry, shipping bills, etc. after presentation thereof in the Customs House. The proviso stipulates that no such amendment be permitted in a shipping bill after exportation of the goods except on the basis of documentary evidence which was in exist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mitted that the exporter's application to the licensing authority for advance licence was pending when the relevant shipping bill was filed and that this fact was very much known to the Commissioner. This submission also will not, in any manner, improve the appellant's case. Firstly, an application for advance licence is not enough for converting a free shipping bill to DEEC shipping bill. This conversion can be permitted only on the strength of an advance licence issued by the licensing authority on or before the date of filing of the relevant shipping bill. Secondly, had the exporter genuinely wanted to claim DEEC benefit, they should have filed shipping bills after obtaining advance licence from the DGFT. Curiously enough, in respect of ....