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TMI Blog2010 (11) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants - The appellants are entitled to the relief sought in terms of provisions of Section 149 of the Customs Act, 1962 - As the Commissioner has not disposed the application filed by the appellants by a speaking order - Hence, allow the appeal filed by the appellants and direct the Commissioner to consider the application filed by the appellants - Appeal is disposed of by way of remand. - C/335/2010 - 1335/2010 - Dated:- 15-11-2010 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. REPRESENTED BY : Shri G. Vidyabalan, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This appeal filed by M/s. JSW Steel Ltd. is directed against a communication dt. 13-10-2009 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s into advance license shipping bill is permissible under Section 149 of Customs Act, 1962. Reliance is also placed on the decision of the Tribunal in the case of Sologuard Medical Devices Pvt. Ltd. v. CC (Seaport), Chennai [2007 (216) E.L.T. 62 (Tri. - Chennai)]. 3. The ld. Counsel for the appellants submits that the exports satisfied the requirements to qualify for the benefit of EPCG and DFIA schemes and as per Section 149 of the Customs Act, the shipping bills could be amended on the basis of documentary evidence that existed at the time of filing of shipping bills. He also submitted that the DFIA dt. 13-6-2008 and 2-7-2008 were due to expire on 12-12-2010 and 1-1-2011 respectively. He submits that the impugned order rejected the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellants for conversion of shipping bills from one scheme to another has been denied by the Commissioner without communicating any reason therefor. As rightly submitted by the appellants, Commissioner is competent to allow the amendment sought by the appellants. We are in agreement with the appellants that the appellants are entitled to the relief sought in terms of provisions of Section 149 of the Customs Act, 1962. As the Commissioner has not disposed the application filed by the appellants by a speaking order, we allow this appeal filed by the appellants and direct the Commissioner to consider the application filed by the appellants in terms of Section 149 of the Customs Act, 1962 and dispose the same within a period of 10 day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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