Revenue appealed the allowing of conversion of a free shipping bill to an advance licence shipping bill. The High Court held that no substantial question of law arose considering the facts and language of Section 149.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
: 1 :
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
CUSTOMS APPEAL NO.19 OF 2009
The Commissioner of Customs (Export) ...Appellant.
V/s.
Metallic Bellows (I) Pvt. Ltd. ...Respondents.
Mr.P.S.Jetly with R.B.Pardeshi , advs. for the Appellant.
Mr.M.H.Patil , adv. for the Respondents.
CORAM: F.I.Rebello &
J.H.Bhatia,JJ.
DATE : 6th April, 2009.
P.C.:
1. Revenue is in appeal on the following substantial
question of law:
"Whether the CESTAT is right in law in allowing
conversion of free shipping bill to advance
licence shipping bill ?"
On behalf of the Revenue, the learned counsel has pointed
out that in the case of advance licence shipping bill,
certain norms are required which are not required in the
case of free shipping bill. In that context, it is pointed
out that matter requires consideration.
2. On the other hand on behalf of the Exporter, the
: 2 :
learned counsel draws our attention to the communication
addressed by the Commissioner of Customs (Exporter) to the
Joint Secretary (Draw Back) pointing out that in the
instant case it was a genuine mistake on the part of
Exporter who had imported raw materials duty free under the
Advance Licence Scheme and after processing them, had
exported the resultant products to fulfil the export
obligation but due to ignorance, they failed to mention the
advance licence number on the shipping bill.
3. In our opinion, considering these facts and the
language of Section 149, the question of law would not
arise and consequently, appeal stands dismissed.
(F.I.Rebello, J.)
(J.H.Bhatia, J.)
1 issue framed by the court
Whether the CESTAT was right in law in allowing conversion of free shipping bill to advance licence shipping bill.
The Commissioner of Customs (Export)
Metallic Bellows (I) Pvt. Ltd.
F.I.Rebello
J.H.Bhatia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court