Appellant Entitled to Amend Shipping Bills for Advance Authorisation; Exported from Unauthorized Karwar Port but Authorisations Valid.

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....Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the free shipping bills as shipping bills - the appellant have exported the goods from Karwar Port which is not authorised - 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 for amendment in the shipping bills by conversion of free shipping bills to shipping bills under advance authorisation. - AT....