2015 (4) TMI 203

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....ondent : Ms Indira Sisupal, AC (AR) ORDER Per: R Periasami: 1. The appellant filed this appeal against the order passed by the Commissioner of Customs (Seaport-Export). 2. The brief facts of the case are that the appellants exported the goods under Shipping Bill No.2585379 dt. 19.2.2007. They sought amendment of shipping bill from DEPB to advance licence. Adjudicating authority has den....

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....e authorization scheme number whereas the all the accompanying invoice, ARE-1 and other documents clearly indicate the advance authorization licence number and they have been duly declared in the ARE-1 that the goods are exported under advance authorization scheme. Therefore, as per Section 149 of the Customs Act read with Board's circular No.4/2004 dt. 16.1.2004, they are eligible for amendme....

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....umber 0410086434 dt.19.12.2006. The description of the product is also clearly indicated as "Industrial Valve (Cast) duly fitted with Actuator" imported under advance licence. In addition to that, we find that there is also mentioning of EPCG Licence No. as 043001515 dt. 3.2.2004. We find that copy of ARE-1 No.447/2006-2007 dt.22.2.2007 relates to export of the consignment covered under the presen....

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....16.1.2004 amendment between one scheme to another scheme should be allowed by the field where the documentary evidence which was in existence at the time of goods were cleared for export. So in the present case, all these facts are clearly confirmed that these facts are duly exported under the advance licence covered under shipping bill which is supported by invoice, ARE-1 and the certificate from....