2017 (6) TMI 1013

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..... During the period September, 2007 to November, 2007, for export of forged machine parts, appellants filed 33 shipping bills before Customs Authorities for assessment. The goods were factory stuffed in containers under the supervision of jurisdictional Central Excise authorities. However, appellant failed to claim the benefit of DEPB scheme. Instead of filing the shipping bills for DEPB benefits, the appellants filed free shipping bills before Customs authorities. On realization of mistake, the appellant, vide its letter dated 21.1.2008, had requested the Commissioner of Customs for conversion of free shipping bills to DPEB shipping bills. In the same letter, they had also made the alternate plea to convert the shipping bills into drawback....

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....The scrutiny of the export documents does not reflect any evidence existing at the time of export which can indicate the intention of the exporter to avail the benefit of DEPB. Section 149 of Customs Act stipulates that "Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the Customs House to be amended. Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were....

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....62. The plea of the exporter that the Free Shipping Bills were filed due to the mistake of CHA is not tenable as even if it is presumed to be CHA's mistake, the same could not have remained unnoticed for 33 shipping Bills filed in the span of three months period. Moreover, CHA is only a service provider who has to file Shipping Bills on the directions of his clients. Thus the exporter's plea that Free Shipping Bills were filed due to CHA's mistake is totally baseless." 4. Learned Counsel for the appellant submits that CBEC vide Circular No.4/2004 -CUS dated 16.1.2004 has empowered the Commissioner to relax the condition of conversion of free shipping bills into Draw back shipping bills subject to certain conditions. He further submits tha....