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Mersen India Pvt. Ltd. Versus Commissioner of Customs, Chennai

2016 (9) TMI 472 - CESTAT CHENNAI

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 .....

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version of free shipping bill into Advance Authorisation shipping bill on merits, without going into the aspect of limitation, after proper verification of all the documents that are alleged to be placed before that authority – opportunity of heard g .....

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dicial 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 brie .....

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ant-exporter vide letter dt. 25.9.2014 requested for No Objection Certificate with reference to change of shipping bill as Advance Licence. The request of the appellant was rejected by the Commissioner of Customs, Chennai-IV vide impugned order-in-or .....

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at 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 a .....

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viz. advance authorization (ii) Bill of Entry for import (iii) two invoices dt. 16.4.2012 (iv) ARE-1 No.1/23.4.2012 (v) Certificate issued by Southern India Chamber of Commerce & Industry (SICCI), Chennai and (vi) Shipping Bill No.8614906 dt. 20. .....

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on the Tribunal's decision in the case of Man Industries (India) Ltd. Vs CC Mumbai - 2006 (202) ELT 433 (Tri.-Mumbai). He also placed reliance on the following two decisions of this very Bench as under :- (1) Final Order No.40436/2016 dt. 8.3.20 .....

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imit provided was very important and submits that in the case of free shipping bill, the examination of the cargo is waived. He submits that the Commissioner was right in rejecting the request of the appellant for conversion of free shipping bill sch .....

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