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TMI Blog2017 (12) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... below - reliance placed in the case of Arise Exports, Trident Creation Versus C.C., Ahmedabad [2017 (8) TMI 145 - CESTAT AHMEDABAD] - appeal dismissed - decided against appellant. - C/10037/2013 - A/13292/2017 - Dated:- 24-10-2017 - Dr D.M. Misra, Member (Judicial) For Appellant(s): Shri Anand Nainavati, Advocate For Respondent(s): Shri J Nagori, Authorised Representative Per: D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their request for amendment of the shipping bills as requested under Sec. 149 of the customs Act, 1962. Aggrieved by the said order, the appellants filed appeal before the Ld Commissioner, who in turn, rejected their appeal. Hence, the present appeal. 4. Ld Advocate, Shri A Nainavati, for the appellants submits that the judgment delivered by this Tribunal in the case of M/s Arise Exports, Tride ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently argued that the judgment delivered by this Tribunal in M/s Arise Exports, Trident Creations is squarely applicable to the facts of the present case. It is his contention that the Circular which was considered by the Hon ble Delhi High Court in the case of M/s Terra Films Pvt Ltd Vs CC - 2011(268) ELT. 443 (Del.) does not distinguish between an 100% EOU and a DTA unit, while considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping bill has been considered by this Tribunal in M/s Arise Exports, Trident Creations case (supra) and after referring to the settled principle of law of various High Courts it was concluded that conversion of free shipping bill into DEPB shipping bills, through amendment as provided under Sec. 149 of CA,1962, is inadmissible and has been rightly rejected by the authorities below. I do not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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