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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MS. JYOTI BALASUNDARAM, J.
Suzlon Energy Ltd. -Appellant
Versus
Commissioner of Customs, Chennai -Respondent
Final Order No. 597/2011 Stay Order No. 459/2011 Application No. C/Stay/57/2011 Appeal No. C/71/2011, 597 of 2011, 459 of 2011, 57 of 2011, 71 of 2011
Decided On : 13-05-2011
K.S. Venkatagiri,C. Dhanasekaran
1. After hearing both sides for some time on the application for stay of operation of the order of the Commissioner of Customs rejecting the request of the exporters for conversion of five shipping bills from EPCG Drawback Scheme to EPCG Drawback and Advance Licence Scheme, I find that it is possible to take up the appeal itself for final hearing and proceed to do so with the consent of both sides after rejecting the prayer for stay.
2. I note that the adjudicating authority has rejected the claim for conversion under Section 149 of the Customs Act read with Circular No. 4/2004-Cus., dated 17th Jan.'04 - according to the circular, conversion can only be allowed when the benefit of export promotion scheme claimed by an exporter has been denied by the DGFT/Ministry of Commerce/Customs due to any dispute. In the absence of rejection of the claim under a scheme due to any dispute, the conversion request has been rejected. However, I find that there is no reason for rejection under the statutory provision, as according to Section 149, conversion is possible on the documents in existence at the time of export. The shipping bills in question are supported by a certificate from the Chartered Engineer and there is also an endorsement in the Chartered Engineer's certificate with the export particulars, namely, shipping bills nos. etc. The export has taken in the month of Mar.'10 and the request for conversion is in the following month. In the above circumstances, the request for conversion claimed by the exporters is to be allowed. I, therefore, set aside the impugned order and allow the appeal.
