Home Case Index All Cases Customs Customs + AT Customs - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 472 - AT - CustomsConversion of shipping bill – free shipping bill – export promotion shipping bill - export of Poly Tube Graphite Heat Exchanger - Board's Circular No.36/2010 dt. 23.9.2010 - Section 149 of the Customs Act, 1962 – time limit for conversion of shipping bill – Held that: - the appellant is a manufacturer-exporter and obtained valid Advance Authorisation issued by the authorities concerned – matter remanded to the learned Commissioner to reconsider and re-examine the request of the appellant for conversion of free shipping bill into Advance Authorisation shipping bill on merits, without going into the aspect of limitation, after proper verification of all the documents that are alleged to be placed before that authority – opportunity of heard granted to appellant and appellant are also permitted to file additional documents to substantiate their claim - matter remanded – appeal disposed off.
|