2023 (7) TMI 890 - AT - Customs

Condonation of delay of 3 years - Conversion of shipping bill from one scheme to another - DFIA to Drawback Scheme - time limitation - Section 149 to the Limitation Act, 1963 - HELD THAT - An agreement arrived at in the absence of any period having been prescribed in the statute especially for Section 149, the reading of general period of limitation under Article 137 of the Limitation Act, 1963 of three years appears proper - It is accordingly held that when the period has not been specifically provided in the statute, period upto three years can be construed as a reasonable period and all concerned can act accordingly. It is also pointed out that under general law of limitation the courts are allowed to condone the period of three years as mentioned in the Limitation Act, as per the specific circumstances on case to case basis. Appeal allowed to the extent that amendment under section 149 will be duly considered by proper officer.

Summary

Issues Involved: Conversion of shipping bill from one scheme to another

Summary:
The appellant sought conversion from DFIA to Drawback Scheme, relying on various case laws. The Authorized Representative cited CBEC Circular No. 36/2010, allowing conversion within three months from the date of let export order. The appellant referred to the decision of Autotech Industries (India) Pvt. Ltd., which permitted conversion within three years as per the Limitation Act, 1963. The Gujarat High Court had struck down the three-month period prescribed by the Circular. The Tribunal held that in the absence of a specific period in the statute, a general limitation period of three years under Article 137 of the Limitation Act was appropriate. The Tribunal emphasized that courts could condone the three-year period based on specific circumstances. The appeal was allowed, and the amendment under section 149 would be considered by the proper officer.

The judgment addressed the issue of conversion of shipping bills from one scheme to another, analyzing the applicability of case laws and the CBEC Circular. It clarified the interpretation of the general limitation period under the Limitation Act, 1963, and emphasized the discretion of courts to condone the period based on individual circumstances. The Tribunal's decision provided clarity on the reasonable period for seeking conversion and highlighted the authority of proper officers to consider such amendments.