TMI Blog2008 (3) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ping bill to advance licence shipping bill – impugned mistake has arisen due to the reason that the appellant was not aware of the formalities, hence conversion of free shipping bill into advance license shipping bill is allowed - C/949/2007 - A/374/2008-WZB/C-II/(SMB), - Dated:- 28-3-2008 - Shri M.V. Ravindran, Member (J) Shri T.C. Nair, Advocate, for the Appellant. Shri S.N. Prasad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular was in dispute before the Tribunal in the case of Nucleus Satellite Communications Pvt. Ltd., v. CC (Seaport) Chennai as reported at 2007 (216) E.L.T. 67 (Tri.-Chennai). It is the submission that the Tribunal held in favour of the assessee in that case. It is the submission that the Board's Circular may be binding on the adjudicating authority but is not binding on the Tribunal. ld. SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Nucleus Satellite Communications Pvt. Ltd . (supra), the Tribunal held as under "I have carefully considered the case records and submissions by both sides. The exporter in this case had been making regular exports under DEPB scheme and by omission (of the CHA according to the appellant), the impugned export could not be entered under DEPB. The conversion of the shipping bill req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 (202) E.L.T. 433. I also find that the said case was taken in appeal by the revenue in Customs appeal No. 65/06 and Hon'ble High Court of Bombay dismissed the appeal as reported at 2007 (216) E.L.T. 15 (Bom). 7. Accordingly, to my mind issue of conversion of free shipping bill into advance licence is covered in favour of the appellant by the decision of the Tribunal and the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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