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TMI Blog2023 (12) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... enefits - time limitation specified under Section 149 of the Customs Act or not - HELD THAT:- The Hon ble Gujarat High Court in MESSRS MAHALAXMI RUBTECH LTD. VERSUS UNION OF INDIA [ 2021 (3) TMI 240 - GUJARAT HIGH COURT] has considered Section 149 ibid. in extenso and therefore, the Tribunal, as a lower authority, is bound by the said decision since the very Circular, which has been relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orization scheme to Duty Drawback scheme for realization of export benefits. 2. It is the case of the appellant that for the period between 23.06.2010 and 06.08.2011, for the goods exported, it had filed shipping bills under Advance Authorization scheme. On withdrawal of customs duty on crude oil with effect from 25.06.2011, it could not utilise the benefits under Advance Authorization scheme, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 149 of the Customs Act and therefore its request for conversion was required to be allowed. The Commissioner, however, after considering the explanation of the appellant and also the decisions relied upon by the importer, proceeded to pass the adjudication order, whereby he has distinguished the case-laws relied upon and further held that the time-limit has been prescribed by the Board Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.03.2021 [2021 (3) TMI 240 Gujarat High Court]. Thereafter, the Hon ble Supreme Court also dismissed the special leave petition against the said decision, as reported in 2023 (385) E.L.T. 99 (S.C.). 7.2 He would also contend that Section 149 ibid. does not specify any time limitation as to the presentation of application for request of conversion and hence, the original authority has ignored ..... X X X X Extracts X X X X X X X X Extracts X X X X
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