Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 430 - AT - CustomsConversion of shipping bills - free shipping bills into drawback shipping bills - All Industry Rates of drawback - Held that: - Hon’ble Apex Court in the case of Cargill India Private Limited Versus Commissioner of Customs And Central Excise, Visakhapatnam-II [2015 (11) TMI 378 - SUPREME COURT] held that the provisions of Circular No. 4/2004 dated 16.01.2004 is applicable to the facts of this case and matter needs examination at the end of the adjudicating authority to consider the conversion of free shipping bill into drawback shipping bill in terms of Circular No. 4/2004 ibid. I remand the matter back to the adjudicating authority to consider the issue - appeal allowed by way of remand.
|