TaxTMI 
TaxTMI 
2017 (7) TMI 787
X X X X Extracts X X X X
X X X X Extracts X X X X
.... set aside the order-in-original dated 02.09.2009 passed by the Commissioner of Customs (Seaport-Export) and remanded the matter to allow amendment and conversion of Shipping Bills as prayed for by the Assessee. 3. The principal reason for allowing the appeal of the Assessee was that the Tribunal on examination of the invoices along with Shipping Bills filed before it discovered that they carried both the EPCG License Number as well as the Advance License Number. 4. The Revenue, inter alia, contests before us that the invoices filed by the Assessee before the Tribunal only carried the EPCG License Number and not the Advance License Number. In support of this submission the Revenue has placed before us an invoice bearing No.014/05-06 d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Shipping Bills filed at the time of exports only adverted to the EPCG Scheme. It is the Assessee's case that the invoices filed along with the Shipping Bills carried both the EPCG License Number as well as the Advance License Number. 6.3. It is in this back ground that the Assessee apparently, made a request for amendment of the Shipping Bills vide communication dated 01.09.2008. Evidently, this request of the Assessee was rejected by the Revenue vide communication dated 11.09.2008. The Assessee reiterated its request vide communication dated 05.01.2009 which was also rejected by the Revenue vide response dated 17.06.2009. 6.4. The record seems to indicate that the Assessee, once again, wrote to the Revenue vide letter dated 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er, a careful reading of the Board's Circular No.04/2004-Cus dated 16.11.2004 indicates that the request of the exporter is for conversion of EPCG Shipping Bills into EPCG-cum-DFIA scheme category and not from one scheme vis. Advance License/DEPB/DFRC to another scheme. Though the exporter was in possession of the Advance Licenses, the same was not made available to the department at the time of export and it has also been admitted by the exporter in their letter dated 05.01.2009 that they had omitted to mention the Advance License No. in the Shipping Bill. " 8. As against this, the Tribunal recorded the following finding of fact: "However, we find that the invoices submitted by the appellants along with the shipping bills had bot....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the Advance License were used in the manufacture of excisable goods which in turn were exported by the Assessee. 12. Therefore, having regard to the aforesaid facts and circumstances, we are of the view that the impugned order of the Tribunal will have to be modified to the extent that, while the direction issued to remit the matter to the Adjudicating Authority will remain, the Adjudicating Authority will, however, reexamine the matter afresh and only after it is satisfied that the Assessee's case falls within the purview of Section 149 of the Customs Act, 1962, will it allow the amendment and conversion of shipping bills, as prayed for by it. In other words, the Adjudicating Authority will on facts reexamine all the relevant invo....