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TMI Blog2016 (8) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 149, such application need to be made within reasonable time – amendment not allowed – appeal dismissed – decided in favor of revenue. - C/88002/13 - A/88772/16/CB - Dated:- 22-7-2016 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri N.D. George for Appellant Shri Kamal Puggal, Asstt. Commissioner (AR) for Respondent ORDER The appellant, M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner after examination of the case rejected their application holding the same to be time barred. 2. Learned Counsel for the appellant argued that Section 149 of the Customs Act, 1962 does not prescribe any time limit for submission of application. In the instant case, the shipping bill was filed on 15.10.2009 and vide their letter dated 9.1.2013, the appellant sought conversion of the shipp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e within reasonable time. In this context, the decision of Hon'ble High Court of Delhi in the case of Terra Film Pvt. Ltd. becomes irrelevant. In para 6 of the said decision, the Hon'ble High Court has observed as follows: - 6. As per proviso of this Section 149, no amendment of a shipping bill was to be allowed after the export goods have been exported except on the basis of the do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were exported. The Commissioner in the remand case has rightly observed that the present case in fact relates to the request for conversion of shipping bills from one export promotion scheme into another and was not merely of an amendment in the shipping bill. The request was made for conversion from one scheme to another after the lapse of long period of more than one year. It was a case of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner in the remand case rightly distinguished the cases cited on behalf of the exporter from the facts of the present. The finding of fact as arrived at by the Commissioner has been rightly upheld by the CESTAT. Relying on the decision of Hon'ble High Court of Delhi, we find that the said amendment cannot be allowed when the delay is of a period exceeding 3 years. The appeal is ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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