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TMI Blog2016 (9) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer-exporter and obtained valid Advance Authorisation issued by the authorities concerned – matter remanded to the learned Commissioner to reconsider and re-examine the request of the appellant for conversion of free shipping bill into Advance Authorisation shipping bill on merits, without going into the aspect of limitation, after proper verification of all the documents that are alleged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bill. Subsequently, the appellant-exporter vide letter dt. 25.9.2014 requested for No Objection Certificate with reference to change of shipping bill as Advance Licence. The request of the appellant was rejected by the Commissioner of Customs, Chennai-IV vide impugned order-in-original dt. 5.1.2015 on the ground that request for conversion of shipping bill from one scheme to another should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commerce Industry (SICCI), Chennai and (vi) Shipping Bill No.8614906 dt. 20.4.2012 were submitted to the Appraiser concerned which was duly acknowledged. He relies on the Hon'ble Madras High Court decision in the case of Commissioner of Custooms, Tuticorin Vs Thiru Arooran Sugars Ltd. 2014 (307) ELT 248 (Mad.). He relies on the Tribunal's decision in the case of Man Industries (India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed. 4. Heard both sides and examined the records. Taking into consideration the above legal position and also considering the fact that the appellant is a manufacturer-exporter obtained valid Advance Authorisation issued by the authorities concerned, this matter is remanded to the learned Commissioner to reconsider and re-examine the request of the appellant for conversion of free shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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