2017 (1) TMI 203

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....hu) during the period from 1.6.2008 to 16.03.2009 as free shipping bills. These did not contain a declaration which was required by virtue of a Notification dated 1.4.2008, which mandated such condition, for claiming export incentive. The appellant thereafter applied to the Range Office of the Directorate General of Foreign Trade in Kolkata for duty credit entitlement under the relevant scheme, i.e., Vishesh Krishi Gram Upaj Yojna (VKUY/VKGUY). The application was denied and an objection was raised by the Custom Officer on the basis of paragraph 3.23.8 of the Handbook of Procedure that the absence of declaration was fatal and that the appellant was not entitled to the benefit vis-a-vis customs duty under the scheme. 3. The Commissioner of ....

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....o conversion of shipping bills is permissible. However, without referring to the said decision, we hold that it is only a case of filing a declaration, a condition which was introduced recently and the benefit if otherwise available to the exporter, should be extended. With the above observation, we find no infirmity in the view taken by the Commissioner (Appeals). Revenue's appeal is accordingly, rejected." However, there was a difference of opinion. The second member expressed that opinion, as follows: - "28. In the facts and circumstances of the case, - Whether it is proper to make amendments in the shipping bills to include the declaration as desired by the respondent as recorded by Judicial Member? OR Whether it is proper to ....

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....nce is answered accordingly." 5. The appellant contends that it had been consistently exporting the goods concerned for over three years on free shipping basis and on account of inadvertence the declaration was not made. It is contended that having regard to the circumstances, the omission to file a declaration was a curable defect. Counsel relied upon the previous conduct and the pattern of exports to say that the goods are covered by the relevant entries in the schedule and that in the past the requirement of filing declaration did not exist. In these peculiar circumstances, since the goods stood exported, it would be possible to avail the benefit. 6. Counsel for the revenue submitted that the matter is concluded in favour of the Custo....

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....otion scheme into another and was not merely of an amendment in the shipping bill. The request was made for conversion from one scheme to another after 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 be amended after lapse of such a long period, particularly when the goods already stood exported. For enabling an exporter to draw the benefits of any scheme, not only physical verification of....