9911796707
TMI Blog2015 (4) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... se facts are duly exported under the advance licence covered under shipping bill which is supported by invoice, ARE-1 and the certificate from the Superintendent who examined the goods and allowed for export. - due to inadvertence committed by the CHA who has filed the shipping bill under DEPB instead of rightly filing under advance licence. We also find that the exporter has filed the declaration before the authority that they will not claim any DEPB benefit against the said shipping bill. By relying on case law (2006 (5) TMI 36 - CESTAT, CHENNAI), we hold that the appellants are eligible for conversion of shipping bill dt. 19.2.2007 from DEPB scheme to advance licence scheme. Accordingly, we set aside the impugned order - Decided in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y indicate the advance authorization licence number and they have been duly declared in the ARE-1 that the goods are exported under advance authorization scheme. Therefore, as per Section 149 of the Customs Act read with Board's circular No.4/2004 dt. 16.1.2004, they are eligible for amendment of the shipping bill to advance authorization licence scheme as the entry was interpreted. He relied on the following case law :- Kiran Pondy Chems Ltd. Vs CC Chennai 2006 (203) ELT 588 (Tri.-Chennai) Gennex Laboratories Ltd. Vs CC Hyderabad 2012 (285) ELT 363(Tri.-Bang.) Diamond Engg. (Chennai) P. Ltd. Vs CC (Seaport- Export) Chennai - 2013 (288) ELT 545 (sic) 265 4. On the other hand, Ld. AR reiterates the findings of the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 149 read with above Board's circular dt. 16.1.2004 amendment between one scheme to another scheme should be allowed by the field where the documentary evidence which was in existence at the time of goods were cleared for export. So in the present case, all these facts are clearly confirmed that these facts are duly exported under the advance licence covered under shipping bill which is supported by invoice, ARE-1 and the certificate from the Superintendent who examined the goods and allowed for export. Appellants have relied on this Tribunal's judgement in the case of Kiran Pondy Chems Ltd. (supra) and various other decisions of this Chennai Bench wherein amendment has been allowed as the supporting documents existed at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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