2022 (4) TMI 217

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..... Undisputed facts forthcoming from the record are that the appellant is a manufacturer of motorized curtains and blinds assemblies and its accessories, procures several inputs by way of import for the use in the manufacture of the goods which are exported. During the period under challenge the appellant had an Advance Authorization License issued by the concerned authority and it had imported certain goods like ceiling brackets, curtain track belts etc. which were to be used in the manufacture of final product. One of the conditions of the Advance License was that the appellant was required to export the final product within 18 months from the date of import of goods which was without the payment of import duty. It is also undisputed that ....

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....ellant's plea for conversion of shipping bills from 'free' to 'Advance License' shipping bills. The learned Principal Commissioner after hearing and analyzing claim of the appellant in the light of Section 149 of the Customs Act, 1962, relevant Board Circular No. 36/2010 dated 23/09/2010 and Circular No. 6/2002-Cus. dated 23/01/2002 held inter alia that the appellant had not satisfied requirements of Section 149 ibid. Consequently, he rejected the appellant's claim for conversion and in this regard, he also drew support from a decision of Hon'ble Delhi High Court in the case of Terra Films Pvt. Ltd. - 2011 (268) E.L.T. 443 (Del.). 5. I have considered the rival contentions and have also gone through the relevant provisions as well as relev....

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....ar that the amendment is permissible but the same is subject to Sections 30 and 41 ibid. There is also no doubt that none of these Sections prescribes any time limit but it is only the circular which is prescribing such time limit. Further, both the above Circulars referred to in the impugned order prescribe scale of physical examination under Para 2.1, as per which physical examination is to be undertaken at the port of export; under Para 2.1 (B) for export under Free Shipping Bills, no scale of examination is prescribed except where there is a specific intelligence. Under Para 2.1 (C) for exports under Duty Drawback DEPB Scheme, the scale of examination is between 2 to 10% for exports made to a non sensitive location, depending upon the F....