JSW STEEL LTD. Vs. COMMISSIONER OF CUSTOMS, VISAKHAPATNAM

JUDGEMENT

(1.) THIS appeal filed by M/s. JSW Steel Ltd. is directed against a communication dt. 13 -10 -2009 issued by the Asst. Commissioner of Customs, Kakinada. In the said letter, the Asst. Commissioner communicated the decision of the Commissioner rejecting the request of the appellants for conversion of EP copy of shipping bills from EPCG & DEPB to EPCG & DFIA.

(2.) IN the instant case, the appellants had exported 7 consignments of Non -alloy Steel Slabs claiming benefit under EPCG and DEPB scheme. Since the export goods had been withdrawn from the DEPB scheme, they had sought amendment of the shipping bills claiming EPCG and DFIA benefits. In the appeal, the appellants submitted that in terms of Section 149 of the Customs Act, 1962, the appellants were conferred a statutory right to seek amendment of the shipping bills on the basis of documentary evidence that existed at the time of export of their goods. It is submitted that as per the relevant Foreign Trade Policy 2004 -2009 paragraph 2.56 of the Handbook of Procedures any scheme could be converted into any other scheme so long as the benefit of that scheme in the EP copy had not been availed. In the instant case, the appellant could not have obtained benefit of the DEPB scheme for the reason that DGFT had withdrawn the DEPB scheme in respect of Steel Slabs under Public Notice (RE -2007)/2004 -2009 No. 130 dt. 27 -3 -2008. The appellants also rely on a decision of the Tribunal in the case of Metallic Bellows (I) Pvt. Ltd. v. CC, Nhava Sheva [2008 (228) E.L.T. 479 (Tri. - Mum.)] wherein it was held that conversion of free shipping bills into advance license shipping bill is permissible under Section 149 of Customs Act, 1962. Reliance is also placed on the decision of the Tribunal in the case of Sologuard Medical Devices Pvt. Ltd. v. CC (Seaport), Chennai [2007 (216) E.L.T. 62 (Tri. - Chennai)].

(3.) THE ld. Counsel for the appellants submits that the exports satisfied the requirements to qualify for the benefit of EPCG and DFIA schemes and as per Section 149 of the Customs Act, the shipping bills could be amended on the basis of documentary evidence that existed at the time of filing of shipping bills. He also submitted that the DFIA dt. 13 -6 -2008 and 2 -7 -2008 were due to expire on 12 -12 -2010 and 1 -1 -2011 respectively. He submits that the impugned order rejected the application of the appellants to the Commissioner by a cryptic non -speaking communication issued on his behalf by the Asst. Commissioner.