TaxTMI 
TaxTMI 
2016 (3) TMI 798
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...., Air Cargo Complex, Bangalore refused the permission for the said conversion vide his letter dated 24.03.2014 referring to para 4 of CBEC Circular No. 36/2010-Customs dated 23.09.2010. 2.1. The appellant went in first appeal before Commissioner (Appeals) Bangalore, who did not find any merit in the appeal and rejected the same. 2.2. The appellant is now before this Tribunal with the request to set aside the order of Commissioner (Appeals) and for directing the lower authorities to allow the conversion of Free Shipping Bills into Export Promotion Scheme/DEEC Shipping Bills. 2.3. The appellant was represented by Shri T. Jagpathi Rao, who mainly pleads as follows: The appellant is engaged in manufacture of Human Rabies Vaccine for domesti....
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....8724318 dated 30.11.2013, (3) 8832314 dated 061.2013, (4) 8947276 dated 13.12.2013 and (5)9078634 dated 20.12.2013 as the vaccine has to be stored always at a very low temperature of 2-8 degrees centigrade. 2.4. The appellant further submits that subsequent to export of above five consignments under free shipping bills, they exported more consignments declaring the Advance Authorisation No. 0910057931 dated 15.10.2013. The five consignments exported under Free Shipping Bills were meant for fulfillment of export obligation against Advance Authorization No. 0910057931 dated 15.10.2013 but when DEEC shipping bills could not be generated due to certain technical problems in the EDI they approached the Deputy Commissioner for permission for con....
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....d then copies of screen shots on EDI system indicated "No record found for Licence No. (0910057931)". Thereafter exporter-appellants CHA made full attempts to file DEEC shipping bills manually but again these attempts were not successful. Consequently the appellant was forced to export said five consignments, which had already been in the port, under five Free Shipping Bills as the consignments were of the goods, Human Rabies Vaccine requiring storage at very low temperature of 2-8 degree centigrade. It was the duty on the part of the Customs to take note of the facts and when Section 149 of the Customs Act 1962, which is given below: "SECTION 149. Amendment of documents. - Save as otherwise provided in sections 30 and 41, the proper off....