2018 (4) TMI 1764

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..... request of the assessee on the ground that the request has been made after the period of 3 months. HELD THAT:- Tribunal in the case of M/S DIAMOND ENGINEERING (CHENNAI) PVT LTD. VERSUS COMMISSIONER OF CUSTOMS (SEAPORT), CHENNAI [ 2013 (3) TMI 46 - CESTAT CHENNAI] has dealt with an identical issue and has observed that inasmuch as Section 149 of the Customs Act, 1962, which governs the said iss .....

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..... dvance licence shipping bills can be rejected on the basis of time limit, as prescribed by Circular No.36/2010-Cus dated 23.09.2010. The Adjudicating Authority has rejected such request of the assessee on the ground that the request has been made after the period of 3 months, as prescribed in the above circular. 2. I find that the Tribunal in the case of Diamond Engg. (Chennai) Pvt. Ltd. .....

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