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2019 (6) TMI 693

ls in question - Section 149 of Customs Act - HELD THAT:- The approach of the learned authorities below as well as the learned Tribunal has been narrow and pedantic. They could not take a hyper technical view in the matter and even though a provision like Section 149 of the Act allowed such subsequent documents to be placed on record by the exporter, they have been rejected without assigning prope .....

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espondent : Mr.T.Pramodkumar Chopda JUDGMENT DR.VINEET KOTHARI, J. The Assessee M/s. Metallic Bellows (I) Pvt., Ltd., has filed the present Appeal aggrieved by the Order of the learned Tribunal dated 22.02.2011 whereby the learned Single Member of the Tribunal rejected the Appeal filed by the Assessee on the ground that the authority below, namely, the Joint Commissioner of Custom House Chennai wa .....

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nal upheld that action merely on the ground that the Assessee had experience of making such exports against the Advanced Licence obtained in the year 2004 also and therefore usage of the present Advanced Licence of the year 2006 could not have been said to be without knowledge or experience of such requirement of filing the shipping bills relating them to the particular Advanced Licence in questio .....

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iew in the matter and even though a provision like Section 149 of the Act allowed such subsequent documents to be placed on record by the exporter, they have been rejected without assigning proper reasons therefor. The Assessee could have been very well allowed to produce those documents and the validity and veracity of those documents could have been examined by the concerned authority and if the .....

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