2016 (4) TMI 229

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....ant exported various chemical products falling under Chapter 29 of the Customs Tariff Schedule. The goods were cleared under free shipping bills during the period from 5.4.2013 to 16.7.2013 under 14 shipping bills. The appellants applied for conversion of free shipping bills into draw back shipping bills. The request was rejected by the Commissioner vide OIO dt. 7.1.2015. Aggrieved by the order, t....

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....h limitation provided as per Section 149 of the Customs Act. He further submits that finding of the Commissioner that no documents were submitted to prove that the omission to claim drawback was beyond their control is not correct as all these documents were with the customs at the time when the goods were exported. He filed copies of ARE-1s and also copy of invoice of exported goods. He relied on....

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....ustoms Act, the Commissioner was right in rejecting the request of the appellant for conversion of free shipping bill scheme to drawback shipping bill scheme. Therefore, he prays for upholding the OIO and for dismissing the appeal. 4. Heard both sides and examined the records. I find that the appellant being manufacturer-exporter is entitled to avail draw back and the entire export documents are ....