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2013 (8) TMI 209 - AT - CustomsAdjudication of Advance Bill of Entry - Assesse filed Advance Bill for import of a new vehicle – Revenue was of the view that after examination of the goods no adjudication can be done on advance bill of entry only duty can be paid on it – Held that:- Commissioner was empowered to adjudicate the Advance Bill of Entry - The importers desirous of a veiling the above facility should submit application along with the advance Bill of Entries to the Import Department – Commissioner can assess the Advance Bill of Entry as prayed by the assesse in accordance with law - following the judgement of MOHAN MEAKIN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KOCHI [1999 (12) TMI 58 - SUPREME COURT OF INDIA] - Alongwith Advance Bill of Entry the importer/ CHA will produce copy of Bill of lading/ AWB and invoice issued by the supplier and other documents required for assessment – Decided in favor of assesse.
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