TERRA FILMS PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This is an appeal under Section 130 of the Customs Act, 1962 (hereinafter referred to as "the Act") against the order of Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT") dated 11.11.2009.

(2.) The facts leading to the filing of the present appeal need to be mentioned in brief. The appellant is a manufacturer of c-extruded multilayer film having their factory in specified area of Himachal Pradesh and availing exemption from customs duty. It exported commodities under 7 shipping bills during the period of September 2004 to April 2005. In the shipping bills, they had mentioned about the scheme under which exports were made as "DEPB/DEEC". The goods stood exported to the destination under this scheme. After a lapse of considerable period, the exporter/appellant vide its letter dated 27th January, 2006 followed by some more letters requested for permission to amend their DEEC/DEPB shipping bills into those DEEC/DEPB cum drawback scheme. As per the Board Circular No.4/2004-Cus. Dated 16th January, 2004 of CEBC, the Commissioner of Customs rejected the exporter?s request for conversion of shipping bill from one export promotion scheme to another. Being aggrieved by the Commissioner?s order rejecting their request, the exporter filed an appeal before the CESTAT. The CESTAT vide its order of 1st November, 2007 remanded the matter back to the Commissioner of Customs to examine the claim of the appellant as set out before CESTAT for amendment of the shipping bills under Section 149 of the Act in accordance with law. While remanding the case, the CESTAT also noted that the said circular does not mention a statutory provision for denying any conversion of shipping bills. CESTAT also noted that in any event the claim of the exporter was for amendment under Section 149 and the same was required to be examined accordingly. On remand, the Commissioner re-examined the entire issue both from the point of view of Circular as well as under Section 149 of the Act. Personal hearing was also given to the exporter, who maintained their case to be covered under Section 149 of the Act. The Commissioner after detailed discussion, rejected the request of the exporter for amendment of the shipping bills from DEPB/DEEC into those of drawback scheme. While rejecting the request of the exporter, the Commissioner vide his order dated 6th May, 2008 reasoned as under:

(3.) Against order of 6th May, 2008 of the Commissioner, exporter preferred appeal before the CESTAT which came to be dismissed vide the impugned order dated 11th November, 2009. The CESTAT while agreeing with the findings of the Commissioner, recorded the following reasons: