Case Law Details
Case Name : Carboline India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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Neha Agrawal
Carboline India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Facts:
i. The appellant had exported ‘Paint for fire proofing THERMO Lag 3000 SP’ vide 2 shipping bills dated 18.04.2018 and 02.05.2018.
ii. Two Advance authorisations (AA) dated 09.04.2018 & 02.05.2018 were obtained for duty free import of raw materials with an export obligation.
iii. Code mentioned in both shipping bills was ‘00’ instead of ‘01’ and advance authorisation no. was wrong in one shipping bill
iv. Thus, request was made for conversion of free shipping bills to AA shipping bills, wh...
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