2016 (9) TMI 472

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....appeal relates to conversion of free shipping bill into export promotion scheme shipping bill. 2. The brief facts of the case is that M/s.Mersen India Pvt.Ltd., the appellant herein, is the manufacturer-exporter who filed Shipping Bill No.8614706 dt. 24.4.2012 for export of Poly Tube Graphite Heat Exchanger as free shipping bill. Subsequently, the appellant-exporter vide letter dt. 25.9.2014 requ....

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....its that there is no time limit prescribed in Section 149 of the Customs Act for amendment of the shipping bill. He submits that all the requisite documents, viz. advance authorization (ii) Bill of Entry for import (iii) two invoices dt. 16.4.2012 (iv) ARE-1 No.1/23.4.2012 (v) Certificate issued by Southern India Chamber of Commerce & Industry (SICCI), Chennai and (vi) Shipping Bill No.8614906 dt.....

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....its that in the case of free shipping bill, the examination of the cargo is waived. He submits that the Commissioner was right in rejecting the request of the appellant for conversion of free shipping bill scheme to Advance Authorization bill scheme. Therefore, he prayed that appeal filed by appellant should be dismissed. 4. Heard both sides and examined the records. Taking into consideration the....