2015 (10) TMI 2634

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....alue of the Goods, i.e., Soyabean Meal, exported under the Free Shipping Bills in terms of Rule 12(i)(a) of the Customs and Central Excise Duty Drawback Rules, 1995, the exporter has to make a declaration on the relevant shipping bill that the claim of drawback under the said Rules are being made. 3. As per provisions of the said Rule, if the Commissioner of Customs, would satisfy that the exporter or his authorized agent, has failed to comply with the provisions beyond his control, may after considering the representation with any of the exporter/authorized agent, exempt such exporter from the said provision. By the impugned order, the Commissioner rejected the request of the appellant for grant of permission for conversion of nine....

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....which were exported to ascertain whether they were furnace oil or otherwise. This would not be a cause for non-conversion of the application of the appellant, for the simple reason that M/s. Geochem Laboratory, an independent analytical laboratory had analysed specific consignments which were exported; said reports indicate that the goods were "furnace oil". The mere perusal of the analytical certificate given by M/s. Geochem Laboratory seems to co-relate the goods in the shipping bills wherein the description was given as "furnace oil". 8.2 Secondly, we do find that C.B.E. & C. vide Circular No. 25/2005-Cus., has specifically accepted the representation of the Trade and the recommendations of the Conference of the Chief Commissione....