2019 (3) TMI 714

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....ipping bill are as follows:- i. Party has vide Shipping Bill no.5979666 dated 24.10.2011 exported certain goods to M/s Turk Tractor, VE Ziraat Makineleri A.S. Guvercin Yolu NO.111-112, Gazi, 06560, Ankara Turkey and claimed the benefit of DEPB. ii. The goods so exported claiming benefit of DEPB required certain repairs and were re-imported by them through ICD Tughlakabad, New Delhi against Bill of Entry N.7683830 dated 12.12.2014, claiming the benefit of Sl.No. of Notification No. 158/1995-Cus dated 14.11.1995. As per the said exemption, the goods imported for repairs and subsequent re-export are exempt from payment of whole of basic duty of customs and additional duty of customs, against submission of re-export bond and bank guarantee. O....

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.... duty, as applicable on the date of re-importation vide challan dated 13.4.2017 with interest. Thereafter, they applied for the conversion of shipping bill to draw back shipping bill under Section 74 read with Section 149 of the Customs Act, 1962 read with Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995. 5. Section 149 of the Customs Act provides that the proper officer may, in his jurisdiction, authorize any document, after it has been presented in the custom 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 in the export goods have b....

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....ed in body of the shipping bill, wherein under the Col. "description", the appellant mentioned - Tractor Parts OCKSHAFT Assembly MC 750 CC SI + REMOTE /Re-Export against BOE No.7683830 dt.22/12/2014. Thus, the appellant has disclosed in the shipping bill that they have re-exported the goods, and all the information was on the record of the Customs Department, as is evident from the facts on record. 10. Further, at the relevant time, the bond had not been cancelled by the Department. The fact of re-export under bond is established. 11. In this view of the matter, I find that rejection of the request for conversion is not tenable. Accordingly, I set aside the impugned order and further, allow the conversion of the shipping bill to draw back....