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TMI Blog2015 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ARE-1 it is clearly declared that export is in discharge of export obligation under Quantity base Advance License – ARE-1 were duly verified by Superintendent in charge of factory which was again verified by customs officer at Fort – Therefore, it is clearly confirmed that said goods mentioned under these shipping bills were exported under Advance License Scheme and these documents were in existence before export of goods – Therefore tribunal fully agree with appellant's contention and hold that appellants are eligible for conversion of all nine shipping bills from DEPB scheme to Advance License Scheme – Accordingly, impugned order is set aside – Decided in favour of Assesse. - C/40722/2013 - Final Order No. 40402/2015 - Dated:- 20-1-2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the shipping bills do not indicate Advance License Numbers. He further submits that all the goods were exported by following ARE-1 Procedure, which was duly examined by the jurisdictional Superintendent of Customs and also signed. They have declared ARE-1 that the export of goods were in discharge of export obligation under quantity based advance license. The customs officer who allowed the let export has clearly endorsed the shipping bill number in ARE-1. Therefore, these facts are already available before the let export allowed. He relied on the decision of the Tribunal in the case of Diamond Engg. (Chennai) Pvt. Ltd. Vs. CC (Seaport-Export), Chennai -2013 (288) ELT 265 (Tri.- Chennai) and Final Order No. 40864/2014 dated 10.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the export obligation under a Quantity base Advance License . Part B of Are-1 which was duly certified by the customs officer at the time of allowing export (let export), in which he has mentioned the shipping bill No. 1885421 dated 30.11.2010. All the remaining ARE-1 and the corresponding shipping bills were also clearly shows that the shipping bill and the corresponding ARE1 were duly signed by the customs officer. Both the ARE-1's were duly verified by the Superintendent in charge of the factory which was again verified by the customs officer at the Fort. Therefore, it is clearly confirmed that the said goods mentioned under these shipping bills were exported under Advance License Scheme and these documents were in existence before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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