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TMI Blog2020 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... e same cannot be fixed by way of the circular. Therefore, if at all there is a time limit by way of circular it is only procedural requirement. Therefore, on this ground of limitation, application could not have been rejected, particularly when circular prescribing time limit is without authority of any statutory provision, act and rules supported. It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 149 of the Customs Act 1962. The appellant is legally entitled for conversion of drawback Shipping Bills to DFIA Shipping Bills in respect of 184 Shipping Bills as per the list provided in appeal along with the appeal memo - Appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made within three months as prescribed under Board Circular No. 36/2010-Cus dated 23.09.2010. He submits that since the time limit has been prescribed under Board Circular and the same is not provided in section 149 under which the application was made by the applicant, therefore the time limit is only procedural requirement and for non-compliance of procedural requirement substantial benefit of conversion cannot be denied. He submits that the appellant made a categorical statement before the Learned Commissioner in their application that they are ready to surrender/deposit the drawback amount along with interest for conversion from drawback Shipping Bills to DFIA Shipping Bills therefore, there is no prejudice to the revenue. He submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of the condition of time limit prescribed for conversion of shipping bills under Board Circular No.36/2010-Cus. He placed reliance on the Gujarat High Court judgment in the case of Anil Sharma Vs. Union of India-2017 (350) ELT 322 (Guj.) Therefore, since the conversion was not requested within the stipulated time of 3 months, the learned commissioner has rightly rejected the request. 4. We have heard both the sides and perused the records. We find that the appellant has sought for the conversion of Drawback shipping bills to DFIA shipping bills, in terms of Section 149 of Customs Act 1962 which reads as under:- 149. Amendment of documents.-Save as otherwise provided in sections 30 and 41, the proper officer may, in his discre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the case of Anil Sharma Vs. Union of India-2017 (350) ELT 322 (Guj.) held that the assessee was entitled for conversion of shipping bill from DBK Scheme to DFIA Scheme. We after going through the said decision find that the circumstances and reason for delay in filing request for conversion was almost identical in the present case. In the case cited of co-ordinate Bench of this Tribunal Mumbai dealing with the identical issue in the case of Parley product Pvt. Ltd (Supra) on the fact that the conversion of drawback shipping bill to DFIA shipping bill was after 2 years, wherein it was held that no time limit provided under section 149 of Customs Act 1962. 5. As per our above discussion, we are of the view that the appellant is legal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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