TaxTMI 
TaxTMI 
TaxTMI 
2018 (8) TMI 1977
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.... 16.01.2004. 2. Briefly stated the facts of the case are that the appellant, M/s Scandia Investment Pvt. Ltd. is in the business of import and export. The appellant had obtained an Advance Licence Bearing No.0210057239 dated 7.11.2003 for a CIF Value of Rs. 37,20,858/- under DEEC Scheme. The appellant in the course of business exported 188 pieces of Readymade Garments made of Silk Fabrics to M/s Rangeen Collection, USA vide Shipping Bill No.9207688 dated 07/08/2003 and exported handloom silk fabric having net weight of 2809.400 kgs to M/s Gebrueder Berger, Germany vide Shipping Bill No.9201344 dated 23.06.2003 under the above mentioned Advance Lincence under DEEC Scheme. The appellant subsequently filed two separate applications for conv....
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....Joint DGFT and held that the Advance License bearing no. 0210057239 dated 07.11.2003 has since expired long back, could not be revalidated at that stage. Consequently, the shipping bills under reference were ordered to be returned to the appellant after verifying that no imports had been made against the Advance License in question. 2.4 The Appellant on the basis of the said order dated 03.05.2011, requested the Commissioner of Customs (Airport & Administration), Kolkata for conversion of shipping bills Nos. (i) 9201344 dated 23.06.2003; and (ii) 9207688 dated 07.08.2003 under Advance License (DEEC Scheme) to Duty Drawback Scheme in terms of the Circular No. 04/2004-Cus. dated 16.01.2004. The Commissioner (Airport & Administration), Kolkat....
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....e of business of his client, final assessment sheet in respect of Bill of Export No. 1053 dated 10.10.2003 issued by the Falta Customs Authority was submitted by his client before the Adjudicating Authority. He submitted that, when the relevant shipping bills for which conversion had been sought for, are in no way related with the supply to M/s. Karan Exports, the request for conversion of the two shipping bills from DEEC to Drawback Scheme was liable to be acceded to in terms of Board's Circular No. 4/2004-Cus. Dated 16.01.2004. The Ld. Advocate has relied on the following decision of the Tribunal in support of his submissions:- (i) Manawat Plastics Pvt. Ltd. - VS - Commissioner of Central Excise & Customs, Nagpur, reported in 2010 (25....
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.... old and the relevant files could not be traced out and their department issued show cause notice and for further action, they referred the matter to the Customs authority and this information can be given only when the file is traced out. DRI has also intimated that M/s. Scandia Investment Pvt. Ltd. was not in existence at their declared address and this premises was occupied by some other companies and also further stated that the goods procured by M/s. Karan Exports (India) Pvt. Ltd., an Unit of FSEZ from them was non export worthy material. The appellant got address changed in the IEC on 25.02.2004 by the Licensing Authority and thereafter got the address changed on 08.03.2010. SCN had been issued on 28/30.06.2004 i.e. when the IEC ha....
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....ing bill under a DEEC Scheme, is required to furnish such particulars and make such declaration as may be necessary for the proper officer of Customs to consider grant of export benefit. Similarly, an exporter who files a DEPB shipping bill also, has to undergo the ordeal of furnishing extra materials and making declarations to the satisfaction of the proper officer of Customs so as to enable that officer to consider grant of the export benefit. These ordeals are not there in the case of an exporter who files a free shipping bill. Considering the matter from this angle, we think that conversion of a shipping bill from any export promotion scheme to another like the drawback scheme should be easier than one from free to drawback scheme. Th....