JINDAL STAINLESS LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellants had filed -

(2.) HEARD both sides Ld. Counsel for the appellants referred to the relevant export promotion scheme and submitted that their's was not a case of conversion of Shipping Bill from one EP scheme to another but one of correction of the Secheme entry in Shipping Bill in keeping with the real purport of the document. The appellants had actually intended both EPCG and DEPB (post -exports). This intention was evident from the entries in Form ARE -1. It was also pointed out by the Counsel that, in respect of similar exports both prior and subsequent to the period covered by the subject Shipping Bills, the entries in Shipping Bills tallied with those in the corresponding ARE -1s and the appellants obtained DEPB benefit. It was only in respect of the four Shipping Bills in question that they failed to get the benefit on account of their omission to mention 'DEPB' in the Shipping Bills. According to Ld. Counsel, it was well within the powers of the Commissioner to condone the mistake in terms of para 3.2 of Circular No. 4/2004 -Cus. dated 16.1.2004 of the Department of Revenue. It was claimed that the appellants had satisfied all the conditions mentioned in para 3.2 of the circular. It was also submitted by the counsel that, in terms of para 9.3 of Exim Policy, 22.12.2004 was the deadline for obtaining orders of the JDGFT for DEPB benefit in respect of export covered by the first of the four Shipping Bills Ld. Counsel, therefore, prayed for urgent disposal of the case.

(3.) LD . JCDR submitted that the request of the party was for conversion of one EP scheme to another and the same could be considered only in terms of DOR circular No. 4/2004 -Cus dated 16.1.2004. According to him, the appellants had failed to establish that they had fulfilled the conditions stipulated in para 3.2 of the circular for conversion of their Shipping Bills from Code No. 12 to Code No. 55. Ld. JCDR also expressed the doubt whether the appeal was against any appealable order.