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Case Name : Fuso Glass India Private Limited Vs Commissioner of Customs (CESTAT Chennai)
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Fuso Glass India Private Limited Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that conditions as prescribed under Board’s Circular No. 36/2010 dated 23.09.2010 is duly complied and accordingly conversion from free shipping bills to Advance Authorization shipping bills needs to be allowed. Facts- The only issue to be decided here is whether the Revenue is justified in rejecting the request of the appellant for conversion of free shipping bills into Advance Authorization shipping bills for the reasons of limitation as well as non-fulfilment of conditions of paragraph 3(b)(c)...
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