https://www.taxtmi.com/caselaws?id=111635 An export cleared under Section 51 of the Customs Act, 1962 cannot be retrospectively linked to a later advance licence application for discharge of export obligation where the prescribed shipping bill declaration was not filed. Regulation 4 of the Shipping Bill and Bill of Export (Form) Regulations, 1991 required particulars of the advance licence application in Annexure III, and that declaration was absent when the goods left the exporter's control. A subsequent endorsement on the shipping bill could not cure the defect or validate entry of the consignment in the DEEC book for fulfilment of the export obligation. en-us Thu, 26 Feb 2004 00:00:00 +0530 Tue, 24 Apr 2012 14:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111635 An export cleared under Section 51 of the Customs Act, 1962 cannot be retrospectively linked to a later advance licence application for discharge of export obligation where the prescribed shipping bill declaration was not filed. Regulation 4 of the Shipping Bill and Bill of Export (Form) Regulations, 1991 required particulars of the advance licence application in Annexure III, and that declaration was absent when the goods left the exporter's control. A subsequent endorsement on the shipping bill could not cure the defect or validate entry of the consignment in the DEEC book for fulfilment of the export obligation. Case-Laws Customs Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111635