2025 (8) TMI 1012

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....dent-Assessee. 2. This appeal under Section 130 of the Customs Act, 1962 [hereinafter referred to as 'the Act'], is filed by the Revenue assailing the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru [hereinafter referred to as 'the Tribunal'], in Final Order No.20168/2022 dated 01.04.2022. 3. The appeal has been admitted on 17.08.2022 for consideration of the following substantial questions of law; "(i) Whether the CESTAT was right in allowing the appeal with consequential benefits, without considering the Board of Circular No. 36/2010, dated 23.09.2020? (ii) Whether the CESTAT was right in ignoring the amendment of Documents as per Section 149 of the Customs Act, 1962?" ....

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....6. The Tribunal, on appeal filed by the Assessee, held that the shipping bills filed were not free shipping bills and that the intention to avail the benefit under the MEIS was clearly indicated. The Tribunal further observed that the amendment sought was a conversion from MEIS to the Drawback/DEPB Scheme, and since the scale of examination under both schemes is identical, the conversion of shipping bills is permissible in terms of the applicable circulars. 7. Sri Aravind V. Chavan, learned Standing Counsel appearing for the Revenue, submits that, in terms of Section 149 of the Act, an amendment can be permitted only within a period of one year, whereas in the present case, the request was made beyond the prescribed period. It is further....

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....of the learned Standing Counsel for the appellant-Revenue and the learned counsel for the respondent-Assessee, it is not in dispute that the Assessee is engaged in the manufacture of motorized curtain and blind assemblies and their accessories. It is also undisputed that the Assessee procured several inputs by way of import and utilized the same in the manufacture of goods meant for export. The Advance Authorization License was issued to the Assessee by the competent authority. The sole issue for consideration is with respect to the conversion of shipping bills to the DEPB Scheme. 10. The Revenue has rejected the request for conversion on three grounds: (i) that the shipping bills sought to be converted were free shipping bills,....

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....Such conversion is allowed based on documentary evidence that was in existence at the time of export of the goods, and upon establishing the eligibility of the goods under the scheme. In the present case, the Revenue has not disputed the fact that the imported inputs were used in the manufacture of the exported goods. The invoices and other export documents referred to above satisfy the conditions stipulated under the relevant export promotion scheme. It is also not the case of the Revenue that the exporter has availed benefits under any other export promotion scheme in respect of the same goods. 13. The Revenue erred in holding that the consignment was not subject to physical examination by the Customs on the ground that it was a free s....