https://www.taxtmi.com/caselaws?id=85397 An endorsed bill of entry continues to qualify as a bill of entry for the purposes of Rule 57G(2) of the Central Excise Rules, 1944, because mere endorsement by the importer in favour of a transferee does not remove it from the prescribed class of documents. On that basis, the issue was treated as one of factual characterisation rather than a referable question of law. The result was that no question of law arose for reference to the High Court, and the reference application was dismissed. en-us Tue, 23 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85397 An endorsed bill of entry continues to qualify as a bill of entry for the purposes of Rule 57G(2) of the Central Excise Rules, 1944, because mere endorsement by the importer in favour of a transferee does not remove it from the prescribed class of documents. On that basis, the issue was treated as one of factual characterisation rather than a referable question of law. The result was that no question of law arose for reference to the High Court, and the reference application was dismissed. Case-Laws Central Excise Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85397