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2019 (6) TMI 693 - HC - CustomsAdvance License Scheme - import of raw material under Advance License which are used in the manufacture the finished products, namely, Metallic Bellows, which were exported with the shipping bills in question - Section 149 of Customs Act - HELD THAT:- The approach of the learned authorities below as well as the learned Tribunal has been narrow and pedantic. They could not take a hyper technical view in the matter and even though a provision like Section 149 of the Act allowed such subsequent documents to be placed on record by the exporter, they have been rejected without assigning proper reasons therefor. The Assessee could have been very well allowed to produce those documents and the validity and veracity of those documents could have been examined by the concerned authority and if the conditions of the Advanced licence were satisfied with the production of these documents, the authority concerned could have verified and could have allowed the requisite benefit to the Assessee. Matter remanded back to the concerned assessing authority, namely, Joint Commissioner of Customs for taking on record these documents and consider the case of the Asseessee afresh in accordance with law.
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