TaxTMI 
TaxTMI 
2004 (8) TMI 263
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....free shipping bills during the period from 3-5-2002 to 15-7-2002; that the appellants, under their letter dated 24-9-2002, made a request to the Commissioner of Customs for conversion of 9 free shipping bills into DFRC shipping bills on the ground that they were new in the field of export of cement clinker and were not aware of the procedure to be followed for filing the shipping bills for DFRC since filing of free shipping bills was on account of need to export the goods expeditiously and since the exports were required to be made in time; that the Commissioner, under the impugned order/ has rejected their request on the ground that since the fuel and coal are not covered under DFRC and also the fact that bauxite used in the clinker export....
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....equested for DFRC licence in respect of coal/ furnace oil and magnesite refractory bricks, which are duly mentioned at Serial No. A1030 in SION; that in respect of other inputs, lime stone, silica sand and laterite, they have not claimed DFRC benefit; that as such condition (b) of the circular also stands fulfilled; the condition (c) of the circular provides that on the basis of shipping bill, the exporter has fulfilled all conditions of DFRC Scheme and is eligible for its benefit; that the Commissioner has given his finding that as fuel and coal are not covered under the DFRC and also the fact that bauxite used in the clinker exported is not as per the specification of SION entry, the DFRC Scheme is not applicable; that this finding of the....
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....uently for the same period filed shipping bills under DFRC Scheme, which has been accepted and DFRC has been allowed. 3. Countering the arguments Shri U. Raja Ram, learned D.R., reiterated the findings, as contained in the impugned order. He also distinguished the decision, relied upon by the learned advocate by submitting that in the said decision the appellants therein, were forced to file free shipping bills as the Customs Authorities had refused the DFRC shipping bills as the certificate from the Central Excise officers, listing the inputs used in the manufacture of export product, was required. 4. We have considered the submissions of both the sides. It has been clarified by the Board vide Circular No. 6/03-Cus., dated 28-1-03 th....
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....the circulars reveals that the Government has allowed conversion of free shipping bills into DFRC etc. shipping bills without necessity of exporter proving that he was forced to file free shipping bill by customs at the time of export of goods. In the present matter the appellants have filed the free shipping bills as the goods were to be exported in time and to avoid any business loss and have, subsequently, requested for conversion of the same into DFRC shipping bills. In view of the clarification issued by the Board vide Circular No. 40/03-Cus. the conversion has to be permitted on merits on case to case basis subject to fulfilment of all the conditions. In the impugned order the Adjudicating Authority has not made any mention about the ....