STERLITE INDUSTRIES Vs. COMMR. OF CUS. (EXPORT)

JUDGEMENT

(1.) THE appellant is in appeal against the impugned order for denying conversion of free shipping bill to drawback shipping bill. Brief facts of the case are that the appellant is a manufacturer and exporter of copper. During December 2010, the appellant exported 14 consignments of copper under free shipping bills. On 2 -12 -2010 based on the report of the department, the DGFT had put the appellant's IEC under alert. Due to this reason, their export was kept under watch and was not allowed to take any export scheme. The appellant has proceeded the matter with the concerned authorities and filed claim for conversion of free shipping bills to drawback scheme during the period 24 -12 -2010 to 31 -12 -2010. The alert notice was withdrawn vide a letter dated 26 -5 -2011. The request for conversion of free shipping bills was denied by the learned Commissioner (Appeals) on the premise that there was no compelling reason beyond the control of the appellant for availing free shipping bill into drawback scheme. Aggrieved by the said order, the appellant is before me.

(2.) HEARD both sides.

(3.) ON the other hand, the learned AR opposes the contention of the learned Counsel and submits that the order has been passed by an Asst. Commissioner of Drawback Section and the appeal against the said lie with the Commissioner (Appeals). He further submits that as per Rule 12 of Drawback Rules, 1995, conversion from free shipping bill to drawback scheme is not permitted. He further submits that the level of examination of free shipping bill into drawback scheme is not the same. He further submits that as per Section 149 of the Customs Act, proper officer is only an Assistant Commissioner and not a Commissioner.