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2016 (6) TMI 616 - AT - Central ExciseValidity of Bill of Entry with the endorsement on a separate sheet of paper made in pursuance with the Circular No. 179/13/96-CX dated 29.2.1996 for the purpose of availing credit - Held that:- The said Circular initially permitted availment of credit on the basis of Bill of Entry with endorsement by the proper officer of Customs. Later on, on 22.3.006 the requirement of endorsement of Proper Officer of Customs was done away. Therefore, in terms of Circular the importers’ endorsement was sufficient. In view of the above, the endorsements done by the importer become sufficient for the purpose of availement of credit on the strength of Bill of Entry. - Decided in favour of assessee
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