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2015 (10) TMI 1537 - HC - CustomsRefusal for conversion free Shipping bills to DEEC shipping bills – Appellant contends that Superintendent of Central Excise may depute the Inspector to examine and seal the consignment if he is not available – Further contended that authorities have refused to act on the ground that Inspector not duly authorized officer and the same cannot be held against the assesse – Revenue contested that benefit of DEEC scheme and decoded licence number was not mentioned in ARE Forms – Further contends that consignments should be examined and sealed by Superintendent of Central Excise and authorities were justified in declining the request. Held That:- As the consignments have been examined and sealed by the Inspector, it cannot be held that assessee is not entitled to benefit – Moreover, without an authorization by Superintendent of Central Excise, Inspector cannot examine and as such both the authorities have not applied their mind in this direction – Appeal allowed and order set-aside – Matter remanded back to the Commissioner of Customs – Decided in favour of the Assessee.
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