GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 472 - CESTAT CHENNAI

2016 (9) TMI 472 - CESTAT CHENNAI - TMI - Conversion 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-ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Dated:- 20-6-2016 - Shri P.K.Choudhary, Judicial Member Shri G. Derrick Sam, Advocate For the Appellant Shri L. Paneerselvam, AC (AR) For the Respondent ORDER The issue involved in this appeal relates to conversion of free shipping bill into export promotion scheme shipping bill. 2. The brief facts of the case is that M/s.Mersen India Pvt.Ltd., the appellant herein, is the manufacturer-exporter who filed Shipping Bill No.8614706 dt. 24.4.2012 for export of Poly Tube Graphite Heat Exchanger as fr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

39;s Circular No.36/2010 dt. 23.9.2010; that the goods were not examined and assessed by the Customs officer; that the assessment under Section 149 of the Customs Act, 1962 could not be made in absence of any documentary evidence such as invoice, ARE-1 etc. Aggrieved by the said order, the appellant are in appeal before Tribunal. 3. Ld. counsel appearing on behalf of appellant submits that there is no time limit prescribed in Section 149 of the Customs Act for amendment of the shipping bill. He .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version