2026 (5) TMI 1748

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....hether the appellant was entitled for conversion of the free shipping bills/drawback shipping bills to advance authorisation scheme. The Commissioner in the impugned order has rejected the request of the appellant for endorsing the free shipping bills drawback shipping bills and invoices with the advance authorisation scheme, hence this appeal. 2. The Learned Counsel submits that the Commissioner had rejected their request for conversion on the ground that the goods had been exported on the basis of free shipping bill without any due examination by the customs officers. The appellant relying on the decision of the Tribunal in the case of Essar Oil Ltd. Vs. CCE Kandla 2014 (309) ELT 344 to claim that the documentary evidence should be enough to consider their request. He also relies on the decision of Hon'ble High Cout of Gujarat in the case of Gokul Overseas vs. UOI: 2020 (373) ELT 49 (Gujarat) where the Hon'ble High Court had directed the authorities to consider conversion of free shipping bills to MEIS based on the documents filed by the appellant therein. They also relied on the following decisions: • Metallic Bellows (I) Pvt. Ltd. vs. Commissioner of Cus. (Expor....

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....ngth Hypo Ltd.: Final Order No. 21338/2023 dated 07.12.2023. 5. Heard both sides. In the first round of litigation the request of the appellant was rejected in the ground of time bar and on appeal being filed this Tribunal vide Final Order No. 20104/2024 dated 20.02.2024 observed as follows: "11. .............In Appellant's case, genuine reasons and circumstances for not making request for amendment within reasonable time is well explained and, in such cases, the Adjudicating authority ought to have considered the issue on merit rather than rejecting the request just on the ground that limitation prescribed under the Circular which is held unsustainable by various High Courts. 12. On merit, for conversion of the drawback scheme to Advance Authorization to 81,654 numbers, as per Para 22 of the impugned order, certain observations were made and the adjudicating authority concluded that the Appellant was not diligent in maintaining the records and on that ground, the request for amendment is denied. However as per the finding in the above order, when certain omissions were brought to the notice of the Appellant, they have verified the records and rectified the sam....

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....re the conversion is sought for. The appellant has also placed on record, certificate issued by Chartered Account wherein the details of imports and exports for every shipping bill is tabulated and these shipping bills are in relation to the advance authorisation scheme, for which conversion is sought for. The copy of the Chartered Accountant Certificate is reproduced below: Accordingly, we find that the appellant has placed on record enormous data requesting conversion of free/drawback shipping bills to advance authorisation scheme and accordingly, we do not find physical verification criteria for rejecting the same. Also, no contrary evidence is brought on record rebutting the facts certified by the Central Excise Department and in the Chartered Accountant Certificate. We find that the Tribunal in the case of Metallic Bellows (I) Pvt. Ltd. (supra) in similar set of facts where the Revenue had objected for conversion of free shipping bills to advance license shipping bills was allowed, which was upheld by the Hon'ble High Court of Mumbai. Similarly, the Hon'ble High Court of Gujarat in Oriental Carbon and Chemicals Ltd. (supra), wherein conversion was allowed to Merchandise Exp....

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....र Superintendent of Central Tax ए.एस.डी-9 रेज/ ASD-9 Range पर.डी-9 मंडल/SD-9 Division बैंगलूरू/Bengaluru Document 2 NATION TAX MARKET केंद्रीय कर अद्दीक्षक का कार्यालय ए एस डी 9 रेंज Office of the Superintendent of Central Tax; ASD 9 range; 'E' विंग, 7 वे मंजिल, केन्द्रीय सदन - बेंगलुरु ; कोरमंगला ,34 E Wing, 7th floor, Kendriya Sadan, Kormangala, Bangalore-34 C2 ओ.नं.सी./O.C.No.2163/ 2020 दिनांक/ Date :- 16.12.2020 TO WHOM IT MAY CONCERN CERTIFICATE This is to certify that M/s. Carl Zeiss INDIA( Bangalore) Private Limited, Plot No.3, Jigini Link Road, Bom....

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....¸à¥€./O.C.No.2160/2020 दिनांक/ Date :- 16.12.2020 TO WHOM IT MAY CONCERN CERTIFICATE This is to certify that M/s. Carl Zeiss INDIA( Bangalore) Private Limited, Plot No.3, Jigini Link Road, Bommasandra Industrial Area, Bangalore -560099 were register under central excise vide Registration No.AADCC6152HEM006 and' migrated under GST vide No.29AADCC6152H1ZM The Assessee had ; exported annexed shipping bills under duty drawback scheme erroneously instead of DEEC scheme. After verification of documents for Conversion of shipping bill from drawback to advance authorization as per customs CIRCULAR NO. 36/2010-CUSTOMS, dated.23th September 2010, I hereby certify as under: . We verified and certify that on the basis of Shipping bills and documents, the assessee had fulfilled all conditions of the export promotion scheme to which they are seeking conversion. . On the basis of available export documents etc., the fact of inputs use is satisfactorily proved in the resultant export product and details of consumption is enclosed. Shipping bill wise input consumption details are enclosed as Annexure-A . Details of the DEEC Number and d....

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....11.2020. Finanpal Singh (Kiran Pal Singh) 66-12-Xx Superintendent of Central Tax Range ASD9 अधीक्षक केन्द्रीय कर Superintendent of Central Tax 7.94.31-2 7/ ASD-9 Range परा. डी. १ मंडल/ SD-9 Division ऐमलू:/Rengaluru Document 5 GRSM & ASSOCIATES Chartered Accountants CA No. 8/90, 1st Floor, Pampa Mahakavi Road, Shankarapuram, Bangalore-560 004. Ph : +91-80-41312149 /+91-80-2660 2810 CZ(2) CERTIFICATE For Conversion of shipping bills from drawback to advance authorization as per customs CIRCULAR NO. 36/2010-CUSTOMS, dated, 23th September 2010 M/s. Carl Zeiss INDIA( Bangalore) Private Limited, (hereinafter referred to as "assessee") Plot No.3, Jigani Link Road, Bommasandra Industrial Area, Bangalore -560099 were register under central excise vide Registration No.AADCC6152HEM006 and migrated under GST vide No.29AADCC6152HIZM. 1. We certify that a. in respect of the export invoices/ shipping bills indicated in Annexure-B which were assessed under duty drawback scheme, the assessee has not ....