2015 (10) TMI 194

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....AR) ORDER Per: R Periasami: Appellant filed this appeal against the Commissioner's Order dated 07.01.2013. 2. The brief facts of the case are that the appellants are regular exporter of cotton yarn manufactured by them against the export obligation of DEPB Scheme, EPCG Scheme and Advance License Scheme. During the period November, 2010 to April, 2011, the appellants have exported cotton ya....

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.... 140 shipping bills submitted to the licensing authority for fulfillment of export obligation, the licensing authority returned only seven shipping bills on the ground that the shipping bills do not indicate Advance License Numbers. He further submits that all the goods were exported by following ARE-1 Procedure, which was duly examined by the jurisdictional Superintendent of Customs and also sign....

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....The Board's Circular dated 16.01.04 is not applicable to the present case. He relied on the decision of the Hon'ble High Court of Madras in the case of CC, Chennai Vs. Suzlon Energy Ltd. - 2013 (293) ELT 3 (Mad.) and the decision of the Hon'ble High of Delhi in the case of Terra Films Pvt. Ltd. Vs. CC - 2011 (268) ELT.443 (Del.). 4. Heard both sides. The short issue involved in this c....

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....arge of the export obligation under a Quantity base Advance License". Part B of Are-1 which was duly certified by the customs officer at the time of allowing export (let export), in which he has mentioned the shipping bill No. 1885421 dated 30.11.2010. All the remaining ARE-1 and the corresponding shipping bills were also clearly shows that the shipping bill and the corresponding ARE1 were duly si....