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2016 (3) TMI 798 - AT - CustomsConversion of Free Shipping Bills into Export Promotion Scheme/DEEC Shipping Bills - Appellant filed five DEEC declarations in the ICEGATE (EDI) for shipment of Human Rabies Vaccine in discharge of export obligation against said Advance Authorization No. 0910057931 but due to technical problems in the EDI system, export promotion shipping bills could not be generated for those consignments vide copies of screen shots which indicated "No Record found for Licence No. (0910057931)”. Their CHA could not obtain permission to file DEEC shipping bills manually. Therefore they were compelled to export five consignments which were already in the port under five Free Shipping Bills - Held that:- when the facts on record especially the documents and declarations available at the time of export support the case of the appellant and when the fault lies with the EDI system of the Customs, the request of the appellant for conversion of Free Shipping Bills into DEEC/Export Promotion Scheme Shipping Bills is genuine and needs acceptance supported by CESTAT, Bangalore’s decision in the case of Gennex Laboratories Ltd. Vs. CC, Hyderabad [2012 (11) TMI 997 - CESTAT, BANGALORE] and CESTAT, Chennai's decision in Kiran Pondy Chems Ltd. Vs. CC, Chennai [2006 (5) TMI 36 - CESTAT, CHENNAI]. - Decided in favour of appellant
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