2017 (4) TMI 479

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....11.2011, the Commissioner has rejected the application for amendment of these shipping bill on the ground that there was no dispute with the DGFT and hence the request does not get covered under the Board Circular No. 4/2004-Cus. dated 16.01.2004. 3. Ld. Advocate for the appellant submits that after the Board Circular of 2004, the Board had issued another Circular dated 23.09.2010, in which the Board had clarified that Commissioner of Customs may allow conversion of shipping bills from schemes involving more rigorous examination to schemes involving less rigorous examination (for example, from Advance Authorization/DFIA scheme to Drawback/DEPB scheme) or within the schemes involving same level of examination (for example, from Drawback s....

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....(i) CC, ICD, TKD, New Delhi vs. Onassis Auto Products Pvt. Ltd. 2015 (315) ELT 616 (Tri.-Del.) (ii) Manawat Plastics Pvt. Ltd. vs. CC, Nagpur 2014 (308) E.L.T. 545 (Tri.-Mum.) (iii) Terra Films Pvt. Ltd. vs. CC 2011 (268) E.L.T. 443 (Del.) (iv) Cargill India Pvt. Ltd. vs. CC, Visakhapattanam-II 2015 (325) E.L.T. 801 (SC) 5. Heard both the parties and perused the records. 6.1 I find that the Commissioner has rejected the request for amendment after doing verification with the office of DGFT and has given a finding that the exporter has not brought anything on record that the benefit under DFIA scheme has been denied/rejected to them by DGFT/MOC or Customs due to any dispute. The clarification from DGFT also c....

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....vs. CC (Seaport), Chennai (supra), the same pertains to conversion to free shipping bills into DEPB shipping bills. Hence the same is not relevant to the facts of this case. 6.3 The case laws cited by the Ld. A.R. are directly applicable to the present case. In the case of Manawat Plastics Pvt. Ltd. vs. CC, Nagpur (supra), this Tribunal has rejected the request for conversion of shipping bills from DEEC scheme to Drawback scheme on the following grounds: "7. As per the CBEC Circular No. 4/2004-Cus dated 16.01.2004 the condition for conversion is that if benefit under DEEC scheme is denied by DGFT/MOC or Customs authorities, in that case conversion can be allowed. Admittedly, in this case, benefit under DEEC scheme was not denied....

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....o seek such change. Proviso to Section 149 of the Act has mandate not to entertain any amendment to the scheme after export. Even Board's Circular No. 4/2004-cus dt. 16.1.04 in terms of para 3.2 is also made to seek such objective. In the present case belated request for conversion of incentive scheme is therefore not entertainable in law." In the case of Terra Films Pvt. Ltd. (supra), Hon'ble Delhi High Court has held as under: "5. From the above, it may be seen that as per Clause B of the circular that the conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills should not be allowed in routine. As regards permitting conversion of shipping bills from one export promotion scheme to another, this claus....