1996 (7) TMI 238

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....or the Respondents. [Order per : K. Sankararaman, Member (T)]. - The Collector of Customs & Central Excise, Jaipur has filed this reference application stating that the following questions of law have arisen out of the Tribunal's Order No. A/625/96-NB, dated 26-2-1996 :- (i) Whether credit can be allowed on the strength of endorsed bill of entry which is not prescribed as a document ....

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....y be referred to the High Court for their advice. 3. The party is not present nor have they arranged for representation. 4. We have taken note of the submissions and carefully examined the record. The Tribunal's order, which is the subject matter of this reference application spells out that the endorsed bill of entry does not cease to be a bill of entry, which is one of the docume....