2026 (3) TMI 1548

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....M. Reena, ld. Additional Commissioner appeared for the Revenue. 3. Facts are not in dispute: The Appellant i.e. M/s.YSI Automotive India Pvt. Ltd. filed applications dt. 03.09.2019 (4 letters) and dt. 23.12.2019 (2 letters) seeking amendment of Shipping Bills or for issuance of 'No Objection Certificate' under Section 149 of the Customs Act, 1962 as, according to them, their exports through M/s.Glovis India Ltd. qualified for third party exports. In a nutshell, the above request by the Appellant was for conversion of Shipping Bills from Drawback Shipping Bills to Drawback Shipping Bills with EPCG Authorization. The details of Shipping Bills and related EPCG licenses are as given in Table-I, page 3 of the impugned order which are undisput....

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.... for conversion under the EPCG scheme. According to the Commissioner, the said crucial examination report being not available to verify the applicability under EPCG scheme for goods under subject Shipping Bills, he has concluded that the Shipping Bills in question do not merit conversion to EPCG scheme. The said Order-in-Original No. 08/2023 dated 03.01.2023 has been assailed in this Appeal. 4. Heard both sides and perused the documents placed on record including the case law and the detailed written submissions filed during the course of arguments. 5. The Hon'ble High Court in its Order dt. 29.04.2021 [in W.P. Nos.3591 & 9046 of 2020 WMP No.11004 of 2020] has adverted to the legal issue to be answered viz. whether the mention of EPCG....