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TMI Blog2016 (11) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry for warehousing contain the identical description. The shipping bill has been issued Bill of Entry wise and contain the Bill of Entry No. and date. The total quantity imported and the packages on the Bill of Entry are matching. The only mismatch between the shipping bill and the Bill of Entry is that instead of giving description and quantity of each item of imports, only the descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts Pvt. Ltd., are an EOU. The appellant imported certain material on the strength of procurement certificate obtained from the Central Excise authorities and warehoused the same. From the public warehouse, on the strength of the shipping bill, they transferred the goods to their own warehouse in the factory premises. There was a certain mismatch in the description of goods between the shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the procurement certificate, commercial invoices, Bills of Lading and Bills of Entry. However, in the shipping bill only description of the first item of the procurement certificate appears. She argued that the goods have been cleared from the Customs warehouse with the following endorsement on the back of the shipping bills: - Forwarded Container No. TRHU 2546031 570 packag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificates under description of the first certificate as mentioned in the shipping bill. 3. Learned AR relied on the impugned order. 4. I find that the procurement certificate, commercial invoices, packing list and Bill of Entry for warehousing contain the identical description. The shipping bill has been issued Bill of Entry wise and contain the Bill of Entry No. and date. The total quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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