2023 (11) TMI 1137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... , Advocate For the Respondent ORDER The above appeal has been filed by the Department against the order passed by the Principal Commissioner of Customs, Chennai dated 19.07.2022. 2. Brief facts are that the respondent herein viz. M/s.Contemporary Leather Private Limited, Chennai vide letter dt. 23.11.2017 had requested for conversion of Free Shipping Bills to Drawback Shipping Bills with regar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lt, the impugned order is set aside and the request for conversion of the shipping bills falling within the period of three years when computed from the date of application i.e., 23.11.2017, is allowed. The Adjudicating Authority is directed to check as to whether any shipping bills falls beyond the limitation period of three years as stated in the decision of the Tribunal in M/s.Autotech Industri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n is not permitted. Moreover, the request for conversion should have been made by the exporter within three months from the date of Let Export Order (LEO) for which only the Commissioner is empowered to examine the request for conversion of shipping bills on merits. It is asserted by the Ld. A.R that the examination norms prescribed under CBEC Circular No.6/2002 dt. 23.01.2002 has not been followe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der passed by the Principal Commissioner stating that the conversion of shipping bills allowed by the Tribunal is erroneous. The same cannot be accepted. It is prayed that the appeal may be dismissed. 6. Heard both sides. 7. After perusal of the grounds of appeal, I find that the Review Committee has put forward grounds challenging the Final order passed by the Tribunal dt. 30.09.2021 directing ....