TaxTMI 
TaxTMI 
2022 (4) TMI 479
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.... free shipping bills as shipping bills under Advance Authorisation Scheme which actually tantamount to conversion of free shipping bills into advance licence was rejected. The learned Commissioner rejected the request on the ground that firstly, the appellant have exported the goods from Karwar Port which is not authorised for which a prior permission ought to have been taken and secondly, on the shipping bills, advance authorisation number was not declared. Being aggrieved by the Orders-in-Original, the appellant filed present appeals. 2. Ms. Rukmani Menon, learned counsel appearing on behalf of the appellants submits that the appellant during the period of export repeatedly requested the Customs Department for export of their goods from ....
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....as rejected the request of the appellant; therefore the impugned order is not sustainable. She placed reliance on the following judgments:- i. CC, Tuticorin Vs. Thiru Arooran Sugars Ltd. [2014(307) ELT 248 (Mad.)] ii. Carl Zeiss India Pvt. Ltd. Vs. CC&ST, Bangalore [2018(359) ELT 388 (Tri. Bang.)] - Upheld by the Hon'ble High Court of Karnataka reported in 2021(376) ELT 457 (Kar.). iii. Parayil Foods Products Pvt. Ltd. Vs. UOI [2021 (375) ELT 486 (Ker.)] iv. Gokul Overseas Vs. UOI [2020(373) ELT 49 (Guj.)] V. Larsen & Toubro Limited Vs. UOI [2018(360) ELT 289 (Bom.)] She submits that in these judgments, the conversion from free shipping bills to various schemes have been permitted by taking lenient view under Section 149 of the C....
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....r Advance Authorization No.0710065592 18/03/2014 Letter to Superintendent of Customs, Karwar requesting for endorsement of Advance Authorization No.0710065592 on shipping bills. 25/03/2014 Letter to Assistant Commissioner of Customs, Mangalore requesting for endorsing the shipping bills with Advance Authorization No.0710065592 and No.0710075655. 25/07/2014 Letter to the Commissioner of Customs, Mangalore requesting for endorsing the shipping bills with respect to Advance Authorization No.0710065592 and No.0710075655. 19/08/2014 Letter to the Assistant Commissioner of Customs, Mangalore reminder requesting for endorsement. From the above letters, it is clear that the appellant have been requesting the Department for permission to ex....