: 1 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. O.O.C.J. O.O.C.J. CUSTOMS APPEAL NO.19 OF 2009 CUSTOMS APPEAL NO.19 OF 2009 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 & CORAM: F.I.Rebello & CORAM: F.I.Rebello & J.H.Bhatia,JJ J.H.Bhatia,JJ J.H.Bhatia,JJ. DATE : 6th April, 2009. DATE : 6th April, 2009. DATE : 6th April, 2009. P.C.: P.C.: 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.) (F.I.Rebello, J.) (F.I.Rebello, J.) (J.H.Bhatia, J.) (J.H.Bhatia, J.) (J.H.Bhatia, J.)