TaxTMI 
TaxTMI 
2022 (4) TMI 479
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.... and for issue of NOC for considering the 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....
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.... despite this, the adjudicating authority has 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 vario....
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.... 28/01/2010 Letter to the Assistant Commissioner of Customs requesting for export from Karwar Port under 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 end....
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....y evidence which was existence at the time of goods were cleared for export. In the present case, the appellant had in possession of Advance Authorisation No.0710065592 dt. 26/06/2009 and Advance Authorisation N.0710065655 dt. 26/11/2010 and the exports of goods have been taken place from 30/06/2009 to 18/11/2010 and 27/12/2010 to 19/10/2012 respectively. Accordingly at the time of export of goods, the advance authorisations were very much in existence. More over the appellant have been making repeated requests to the Department for export of goods from Karwar Port under the aforesaid advance authorisations. Therefore, there were all the documents existing at the time of export of goods. On this basis, the appellants are clearly entitled fo....