2016 (8) TMI 342

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....AR) for Respondent ORDER The appellant, M/s Superhouse Ltd. filed an application for conversion of the shipping bill filed under advance authorization scheme to shipping bill under Drawback scheme. Shipping bills was filed on 15.10.2009 under advance authorization scheme. Vide letter dated 1.12.2009, the appellant approached the Asstt. Commissioner of Customs for change of the advance licens....

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.....1.2013, the appellant sought conversion of the shipping bill. He argued that in case of shipping bill no. 778765 filed at Nhava Sheva Port, such conversion was allowed. 3. Learned AR argued that the decision of the Hon'ble High Court of Delhi in the case of Terra Films Pvt. Ltd. Vs. Commissioner of Customs - 2011 (268) ELT 443 (Del) squarely applies to the instant case as the delay in fili....

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....r the export goods have been exported except on the basis of the documentary evidence, which was in existence at the time the goods were exported. The submission of the learned counsel for the appellant/exporter in this regard was that the exporter was in possession of all the documents at the time of export to show that it was entitled to claim under the DEPB/DECC cum drawback scheme. From the pl....

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....the lapse of long period of more than one year. It was a case of request for "conversion" and not of "amendment" inasmuch by converting from one scheme to another, it was not only addition of word "cum" duty drawback, but change of entire status and character of the documents. Even if it was to be taken as a case of amendment, the proper officer may not be in possession of the documents sought to ....