Order Date – 21 July 2022

Facts – 

• The Appellant, Atul Limited, exported goods dated 23.02.2018 which cleared under duty drawback with rate @ 1.50% amounting to Rs 1,71,519/- as per DBK dated 09.03.2018.
• Since the appellant had intention to clear the export consignment under the scheme of Advance License but they cleared under DBK. The appellant requested customs department vide letter dated 03.04.2018 that under DBK Scroll No. 24220/2018 dated 09.03.2018 the said drawback amount was not received in their bank account till then.
• On 16.11.2018 Appellant was informed that their request for conversion of shipping bill from Duty Drawback to Advance Licence is rejected by Principal Commissioner, Ahmedabad on the ground of violation of condition No. 3(e) of Circular no. 36/2010-Cus dated 23.09.2010.
• Aggrieved the appellant filed an appeal.

Issues – 

• Whether the rejection of conversion of Export Promotion Scheme from“Duty Drawback (DBK) to Advance License” in respect of Shipping Bill No. 3055471 dated 23.02.2018 is justifiable?

Order – 

• The Tribunal observed that it is undisputed fact that the appellant though claimed the DBK in Shipping Bill but before receiving the amount of DBK, informed the department that they do not want the credit of DBK amount. This approach of the appellant is as good as non availment of any Export Promotion Scheme.
• As per above Section 149, it is clear that the amendment of export promotion scheme under the shipping bill can be permitted even if the goods have been exported only on the condition that the documentary evidence on the basis of which the amendment is claimed was in existence at the time when goods were exported.
• Also, there is no doubt that the DEEC license on the basis of which amendment is being sought by the appellant was very much in existence at the time of export. In this undisputed fact the condition of Section 149 of the Customs Act for the purpose of amendment in shipping bill stands satisfied.
• Therefore the order was set aside and the appeal was allowed.