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2015 (10) TMI 194 - AT - CustomsFailure to mention Advance License Number in Bills of entry – Conversion of shipping bills - Denial of advance license scheme – Appellants failed to mention Advance License Numbers in nine shipping bills under which appellants have exported goods, DGFT has denied benefit under DEPB scheme and appellants sought to claim alternative export benefit under advance license scheme – Hence Appellant sought for amendment in shipping bills under Section 149 of Customs Act which was denied – Held that:- goods were cleared from factory of manufacture through ARE-1 – On perusal of ARE-1 it is clearly declared that export is in discharge of export obligation under Quantity base Advance License – ARE-1 were duly verified by Superintendent in charge of factory which was again verified by customs officer at Fort – Therefore, it is clearly confirmed that said goods mentioned under these shipping bills were exported under Advance License Scheme and these documents were in existence before export of goods – Therefore tribunal fully agree with appellant's contention and hold that appellants are eligible for conversion of all nine shipping bills from DEPB scheme to Advance License Scheme – Accordingly, impugned order is set aside – Decided in favour of Assesse.
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