2014 (3) TMI 13

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....nt : Ms. Indira Sisupal, AC (AR) JUDGEMENT The relevant facts of the case in brief are that the appellant filed Shipping Bill No. 3148506 dated 11.9.2008 under no incentive scheme (Free Shipping Bill) along with ARE1 No. 132 dated 10.9.2008 which was declared in the Shipping Bill. After exportation of the goods, the appellant requested for conversion of the Shipping Bill from free Shipping B....

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....mits that the Boards Circular No. 6/2002-Cus. dated 23.1.2002 provides that the export goods stuffed and sealed in the presence of customs/central excise officers at the time of clearance from the factory of the manufacturer, no examination is required. She further relied upon the case laws under:- (a) Gennex Laboratories Ltd. Vs. Commissioner of Customs - 2012 (285) ELT 363 (b) Yomika Fabr....

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.... submits that the Board's circular dated 23.1.2002, as relied upon by the learned counsel, would also mention that the examination is required where drawback/DEPB claimed is involved. 4. After hearing both the sides, I find that the main contention of the learned counsel is that the goods were examined by the Superintendent of Central Excise as revealed from the AREI and therefore the decision ....

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....n report in Annexure C1 was issued by the Superintendent of Central Excise, Perungudi Range IV, Chennai. However, there is no mention either in the ARE-1 or in the Annexure -C1 to indicate that the export was under DEPB scheme. I find no declaration made by the exporter in the ARE-1 as to indicate that the export was under DEPB scheme. Also, no Export Incentive Scheme was specified in box No. 6 of....