2016 (11) TMI 136

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....M/s B.R. Steel Products Pvt. Ltd., are an EOU. The appellant imported certain material on the strength of procurement certificate obtained from the Central Excise authorities and warehoused the same. From the public warehouse, on the strength of the shipping bill, they transferred the goods to their own warehouse in the factory premises. There was a certain mismatch in the description of goods bet....

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....he quantity mentioned in the procurement certificate, commercial invoices, Bills of Lading and Bills of Entry. However, in the shipping bill only description of the first item of the procurement certificate appears. She argued that the goods have been cleared from the Customs warehouse with the following endorsement on the back of the shipping bills: -        "F....

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....against four different procurement certificates under description of the first certificate as mentioned in the shipping bill. 3. Learned AR relied on the impugned order. 4. I find that the procurement certificate, commercial invoices, packing list and Bill of Entry for warehousing contain the identical description. The shipping bill has been issued Bill of Entry wise and contain the Bill of Entr....