2026-VIL-550-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Conversion of Shipping Bills from Drawback to EPCG – Appellant seeking amendment of Shipping Bills or issuance of 'No Objection Certificate' under Section 149 of the Customs Act, 1962 to convert their exports from Drawback Shipping Bills to Drawback Shipping Bills with EPCG Authorization. The Commissioner of Customs rejected the claim for conversion, citing that the Shipping Bills in question were not under the EPCG scheme and hence, the required verification was not done - Whether the mention of EPCG license number on the Shipping Bills was mandatory or whether the appellant could seek to explain the factum of export through other contemporaneous and supporting evidences – HELD - The Appellant appears to have approached the Hon’ble High Court and the Hon’ble High Court after quashing the order of Commissioner framed the legal issue to be answered and the Department did not raise any objection regarding the non-verification of the Shipping Bills or the procedure laid down under the Customs Act. Further, the Appellant had canvassed that there was no impact on the duty element as the Shipping Bills were endorsed to the Appellant through 'No Objection' letters by M/s. Glovis India Ltd., which was not examined by the Commissioner – The Circular No.36/2010 dt. 23.09.2010 and Circular No.6/2002 dt. 23.01.2002 permit the conversion of Shipping Bills from one Export Promotion Scheme to another, subject to the scale of examination prescribed. It is not the case of the Revenue that the Appellant was responsible for preventing the Customs authorities from carrying out the physical examination, as it was selected by the Risk Management System - The non-examination of Shipping Bills for some procedural requirements cannot be fatal to a bona fide claimant like the Appellant - The impugned order is set aside and the appeal is allowed
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