2009 (4) TMI 235

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....sformers along with mandatory spares to Morocco, Algeria and Ethiopia during the period June, 2003 to December, 2003 under free shipping bills, instead of DEEC shipping bills. They applied to the Commissioner of Customs for conversion of the free shipping bills to DEEC shipping bills which application was rejected vide order dated 23-1-2006 on the basis of CBEC Circular No. 4/2004 dated 16-1-2004. The appeal of the importers was allowed by the Tribunal vide its order dated 29-5-2006 by way of remand to the Commissioner, clearly holding that Section 149 of the Customs Act, 1962 provided for amendment of shipping bill, that the circular of the Board could not overrule the statutory provision above mentioned, that collateral documents for evid....

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....Numbers and cannot be interchanged with requirement of any other customer. The link between the imported goods and the export products is established as under :- Sl. No. Document relied on Reference Number and Date 1. Purchase order No. 105054 M 21 1023 dated June 24, 2002 from Morocco for 71 MVA Transformer. Page 57 & 58 of Appeal paper book. 2. Application for Advance license (Column No. 10 of Appendix 10 B) specifies the Purchase Order No. as 105054 M 21 1023 dated June 24, 2002 Page No. 55 of Appeal paper book. 3. Export Invoice No. 01020 dated May 12, 2003, contains purchase order reference No. as 105054 M 21 1023 dated June 24, 2002. In addition, Export Invoice specifies Serial No. B 29706 for 71 MV....