TaxTMI 
TaxTMI 
2022 (7) TMI 987
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....awback(DBK) to Advance Licence" in respect of Shipping Bill No. 3055471 dated 23.02.2018 has been rejected. It is this order against which the appellant filed an appeal before this tribunal. 1.2 The brief facts of the case is that the appellant exported goods vide Shipping Bill No. 3055471 dated 23.02.2018. The export shipment was for Invoice No. 17015209 dated 22.02.2018. The export goods were cleared under duty drawback with DBK Sr. No. 3808B with DBK rate @ 1.50% amounting to Rs 1,71,519/- as per DBK scroll No. 24220/2018 dated 09.03.2018. Since the appellant had intention to clear the export consignment under the scheme of Advance License but they cleared under DBK. The appellant requested customs department vide letter dated 03.04.201....
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....no. 36/2010-Cus dated 23.09.2010. Therefore, the present appeal. 2. Shri P.P Jadeja, Learned Consultant appearing on behalf of the appellant submits that the Learned Principal Commissioner rejected the request for conversion of Shipping bill from Duty Drawback to Advance Licence on the basis of condition No. 3(e) of Circular no. 36/2010-Cus dated 23.09.2010. He submits that the appellant had not violated the said condition in as much as though at the time of the clearance of the export goods the appellant have inadvertently claimed the drawback scheme but subsequently they offered to surrender the drawback amount along with interest. Therefore this is not a case where the appellant have availed benefit of any other export promotion scheme.....
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....heme at the time of assessment of shipping bill. Thus, the amendment claimed was not an amendment simplicitor, but was for the purpose of changing the assessment order. He submits that the assessment order can be changed or modified only by the way of an appeal before Commissioner (Appeal). In the present case the appellant has not filed any appeal for changing the assessment of shipping bill hence, the appeal is liable to be rejected, moreover, for the reason that the appellant have already received the Duty Drawback. He placed reliance on the judgment of this Tribunal in the case of Tata Teleservices (M) Ltd Vs. CC - 2019 (12)TMI- CESTAT MUMBAI. 4. We have carefully considered the submission made by both sides and perused the record. We ....
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....FT/MOC. The conversion may be allowed subject to the following further conditions: (a) The request for conversion is made by the exporter within three months from the date of the Let Export Order (LEO). (b) On the basis of available export documents etc., the fact of use of inputs is satisfactorily proved in the resultant export product. (c) The examination report and other endorsements made on the shipping bill/export documents prove the fact of export and the export product is clearly covered under relevant SION and or DEPB/Drawback Schedule as the case may be.. (d) On the basis of S/Bill/export documents, the exporter has fulfilled all conditions of the export promotion scheme to which he is seeking conversion. (e) The exporter....
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....r 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 the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." As per above Section 149 it is clear that the amendment of export promotion scheme under the shipping bill can be permitted even if the goods have been exported only on the condition that the documentary evidence on the basis of which the amendment is claimed was in existence at the time....
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....s and in facts of case liberal view was called for" 4.2 In the following judgments also by taking consistent view the conversion of Shipping Bill from one scheme to another scheme has been allowed * Diamond Engg. (Chennai) P. Ltd Vs. CC - 2013 (288) ELT 265 (Tri.- Chennai) * Oriental Carbon & Chemicals Ltd Vs. UOI - 2021 (377) ELT - 850 (Guj.) * CC Vs. Carl Zeiss India Pvt . Ltd - 2021 (376) ELT 457- (Kar.) * Gokul Overseas Vs. UOI - 2020 (373) ELT 49 (Guj.) * Kedia (Agencies) Pvt. Ltd Vs. CC- 2017 (348) ELT 634 (Del.) * Commissioner Vs. Smruti Pottery Works - 2015 (324) ELT A79 (SC) * Commissioner Vs. Man Industries (I) Ltd - 2015 (326) ELT A34 (SC) From the above judgments it is almost settled that when the condition presc....