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2024 (8) TMI 1221 - AT - CustomsDenial of request for conversion of shipping bills from drawback scheme to advance license scheme - denial on the ground of time limitation - HELD THAT - It is found that the Hon ble Gujarat High Court in the case of THE PRINCIPAL COMMISSIONER OF CUSTOMS, MUNDRA VERSUS M/S LYKIS LIMITED 2021 (2) TMI 261 - GUJARAT HIGH COURT has examined the issue and held that there is no time-limit prescribed under Section 149 of the Customs Act, 1962 and therefore, conversion of shipping bills from drawback scheme to DFIA scheme cannot be rejected on the ground of time bar. As the issue has already been decided that if an amended in the shipping bill is filed under Section 149 of the Customs Act, 1962, there is no time-limit prescribed under the Act for conversion of shipping bill from one scheme to another scheme. Thus, the application for conversion of shipping bills from drawback to advance licence was filed by the appellant in time - the impugned order is set aside - matter remanded to the adjudicating authority to consider the request for conversion from drawback scheme to advance licence, on merit. Appeal disposed off by way of remand.
Issues:
1. Whether the rejection of the appellant's request for conversion of shipping bills from drawback scheme to advance license scheme on the ground of limitation was justified. 2. Whether there is a time limit prescribed under Section 149 of the Customs Act, 1962 for conversion of shipping bills from one scheme to another. Detailed Analysis: Issue 1: The appellant filed 17 shipping bills for export of transformers under the drawback scheme but later sought to convert them to the advance license scheme. The request was rejected by the adjudicating authority citing limitation under Circular No. 30/2010-Customs. The appellant appealed against this rejection. The Tribunal referred to a judgment by the Hon'ble Gujarat High Court in a similar case and held that rejection based on time bar was not justified as there is no time limit prescribed under Section 149 of the Customs Act, 1962 for such conversions. The Tribunal emphasized that circulars cannot prescribe time limits not provided in the statute, and the rejection based on limitation was without statutory authority. It was further noted that the time limit prescribed in Board Circulars is not binding as they lack statutory backing. The Tribunal, based on precedent and legal provisions, concluded that the appellant's application could not have been rejected on the ground of limitation. Issue 2: The Tribunal analyzed Section 149 of the Customs Act, 1962, which allows for the amendment of documents without specifying any time limit for such amendments. Citing previous judgments and legal principles, the Tribunal reiterated that there is no statutory time limit for conversion of shipping bills from one scheme to another under Section 149. The Tribunal highlighted that the issue had already been settled in previous cases and upheld by higher courts, emphasizing that no time limit is prescribed under the Act for such conversions. Consequently, the Tribunal held that the appellant's application for conversion was filed in time, set aside the impugned order, and remanded the matter for consideration on merit by the adjudicating authority. The appeal was disposed of in favor of the appellant based on the absence of a statutory time limit for conversion under Section 149 of the Customs Act, 1962.
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