Case Law Details
Commissioner of Customs and Service Tax Vs Carl Zeiss India Pvt. Ltd. (Karnataka High Court)
Rule 4(a) of the Re-Export Of Imported Goods (Drawback Of Customs Duties) Rules, 1995 provides for exemption or waiver of the requirement physical verification and cannot form the sole basis for rejection of the claim for drawback of duty under Section 74 of the Act. Similarly, clauses 3 and 4 Circular dated 23.09.2010, which deals with conversion of free shipping bills to export promotion scheme shipping bills and conversion of shipping boils from one scheme to another also provides that on case to case basis on merits, provided the commissioner of customs is satisfied, on the basis of documentary evidence which was in existence at the time the goods were available for export promotion scheme to which conversion has been requested, the same may be allowed subject to the conditions mentioned therein.
Thus, the tribunal has rightly recorded the finding that the claim of the appellant for conversion of shipping bill is based on pre existing documents which were available at the time of re-export and no new material evidence has been claimed and identity of the product can be established on the basis of documentary evidence as physical examination could not be done at the time of shipment. It is also pertinent to note that goods were exported on 13.09.2006 and on 30.11.2006, the demand was made to convert the duty drawback under Section 74 of the Act. Thereafter, a reminder was submitted on 20.02.2007. Thus, the original demand has been made within the prescribed period of limitation.
For the aforementioned reasons, the substantial questions of law framed by this court are answered against the appellant and in favour of the respondent.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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