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2017 (11) TMI 1537 - HC - CustomsConversion of shipping bills - Section 149 of the Customs Act 1962 - CBEC Circular No.36/2010–Customs dated 23/9/2010 - Held that: - It is not in dispute that the respondent is a manufacturer and exporter of Human Rabies Vaccine. The Tribunal has recorded a finding that fault lied with the EDI system. The Board Circulars are issued to ensure that standard operating system is followed. Here is a case where, technical error had crept in the computer system, which prevented generation of shipping bills - there is no infirmity in the impugned order passed by the Tribunal. The order under challenge is based on appreciation of facts and no substantial question of law arises for consideration - appeal dismissed - decided against appellant.
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