2013 (4) TMI 443

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..... 2. Shri Sharma, learned Consultant says that though export was genuine but Customs authorities denied the export to be considered under DEPB scheme on the ground that shipping bills were filed indicating export under Advance Licence Scheme. He makes it clear that the appellant's application was rejected by DGFT and that gave rise to dispute which has prevented the appellant to prepare shipping bil .....

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..... e with the rider that export was within parameter described by proviso under Section 149 of Customs Act, 1962. On perusal of appeal record we find that there were three shipping bills dated 8.10.2004, 6.10.2004 & 8.10.2004. It appears that the instructions of the Board through circular No. 04/2004 may govern these shipping bills. Under sub-para 3.2 contingent events are permitted to be considered .....

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