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Case Law Details

Case Name : Seco Tools India Pvt Ltd Vs Commissioner of Customs (Export) (CESTAT Mumbai)
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Seco Tools India Pvt Ltd Vs Commissioner of Customs (Export) (CESTAT Mumbai) CESTAT Mumbai held that clear intention of export under ‘advance authorization scheme’ is evident and hence mere title of the shipping bills is to be alter. Application for alteration of the same cannot be rejected. Facts- The dispute in this appeal of M/s Seco Tools India (P) Ltd has its genesis in a request of theirs, by letter dated 19th March 2016, for re-designating 275 nos. shipping bills, filed between 22nd September 2009 and 30th August 2011, as that of exports towards discharge of obligation against licen...
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