TMI Blog2017 (11) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Section 149 of the Customs Act 1962 read with CBEC Circular No.36/2010 Customs dated 23/9/2010 and recorded perverse finding? 2. We have heard Shri K.V.Aravind, learned standing Counsel for the appellant, Shri K.Parameshwaran, learned Counsel for the respondent and perused the records. 3. Briefly stated the facts of the case are, the respondent engaged in the manufacture of Human R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se agent was unable to obtain permission to file DEEC shipping bills manually. Nonetheless, the respondent was compelled to export the consignment which had already reached the port under free shipping bills as the vaccine was required to be stored at a temperature of 2-8 degree centigrade. 5. After the export, the respondent approached the Deputy Commissioner for conversion of free shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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. 8. Therefore, in our considered view, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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