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TMI Blog2024 (2) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... NAI] . The Board Circular was also considered by the Tribunal to hold that during the relevant period, there is no specific time limit prescribed in Section 149 to request for amendment of shipping bill. The Hon ble High Court of Bombay in the case of COLOSSUSTEX PRIVATE LIMITED AND TODI RAYONS PRIVATE LIMITED VERSUS UNION OF INDIA, THE CENTRAL BOARD OF EXCISE AND CUSTOM, THE DEPUTY COMMISSIONER OF CUSTOM, MAHARASHTRA, THE COMMISSIONER OF CUSTOM NS-II, THE ASSISTANT COMMISSIONER OF CUSTOMS NS-II, RAIGAD, [ 2023 (9) TMI 313 - BOMBAY HIGH COURT] had occasion to consider the Board Circular prescribing a period of three Months to request for amendment of shipping bill. The Hon ble Court held that as Section 149 prior to its amendment, does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G + Drawback + ROSCTL and the Scheme Code as 61 on the shipping bills. The Appellant wrongly mentioned the Code as 43. Thereafter a request for amendment of the Code from 43 to 61 was made. The Adjudicating Authority has held that, since, the request for amendment has been filed beyond a period of three Months from the date of shipping bill, the request for amendment cannot be considered. The Ld. counsel adverted to Section 149 of the Customs Act, 1962 and submitted that during the relevant period, Section 149 did not prescribe any time limit for filing a request for amendment. A Board Circular cannot override the enactment. The Board Circular prescribing the time limit as three months is not applicable. The Ld. counsel relied upon the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant period, there is no specific time limit prescribed in Section 149 to request for amendment of shipping bill. The relevant Paragraphs of the decision of the Tribunal reads as under:- 40. Reverting to the case on hand, although no limitation has been prescribed in Section 149, an assessee cannot be permitted to take undue advantage. The remedy of amendment under Section 149 should be sought within a reasonable time. We have already expressed our view that there is inordinate delay in filing the application for amendment under Section 149 of the Customs Act, 1962. We then have to consider what would be the reasonable period for entertaining an application under Section 149 of the Customs. 41. The Customs Act, 1962 being a special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the request for amendment of Shipping Bills from the year 2000 to 2011 and the order of rejection in respect of these Shipping Bills is just and proper. 7. The Hon ble High Court of Bombay in the case of Colossustex Pvt. Ltd. Vs. Union of India [2023 (9) TMI 313] had occasion to consider the Board Circular prescribing a period of three Months to request for amendment of shipping bill. The Hon ble Court held that as Section 149 prior to its amendment, does not prescribe any time limit, the Board vide Circular cannot impose a time limit so as to decline the request for amendment of shipping bill. The relevant Paragraphs reads as under:- 17. We are afraid that none of the contention, as urged by Mr. Adik, can be accepted to confer an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the purpose of the Act. Sub-section 2(a) thereof provides for the different types of regulations, which can be framed by the Board. 20. Mr. Adik has not contended that the impugned Circular in any manner can be categorized to be regulations. Neither the content of the Circular can be read to mean that the Circular is in any manner would provide for regulations framed under the Customs Act. If this be the case, then even assuming that Mr. Adik is correct that Section 149 stood amended by the Finance Act, 23 of 2019, the impugned Circular cannot be attributed as any Regulations by applying even the amended provisions of Section 149. Thus, Mr. Adik s contention on all counts justifying the Circular of 36/2010 cannot be accepted and would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents contending that by virtue of the amendment as brought about to Section 149 by the 2019 Amendment Act, without following the procedure as mandated by Section 149, namely, in the manner as prescribed and as recognized by Section 2(35) the Circular would be valid. 24. In the light of the above discussion, the petition needs to succeed. It is, accordingly, allowed in terms of prayer clauses (a) to (c). However, insofar his relief prayer clause (c) is concerned, the same shall be subject to the other compliances as may be warranted by law. 8. After appreciating the facts and following the decisions cited supra, we are of the considered opinion that the rejection of request for amendment of shipping bill is not justified. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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