9911796707
TMI Blog2024 (5) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... 240 - GUJARAT HIGH COURT] has held that the circular dated 23.09.2010, to the extent it has provided the time limit of three months for making the request for conversion of the shipping bill from the date of Let Export Order is ultra vires to Article 14 and Article 19(1)(g) of the Constitution of India as also ultra vires to the Section 149 of the Customs Act, 1962. Further, in the case of Pinnacle Life Sciences Pvt. Ltd. Vs. Union of India [ 2022 (7) TMI 725 - BOMBAY HIGH COURT] has held that CBEC circular could not prescribe the time limit for making request for amendment or conversion of the shipping bills. Thus, we do not find any substance in the impugned communication dated 09.06.2022, in denying the request made by the appellant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shipping bills cannot be considered, in view of the fact that such request has not been made within three months from the date of the Let Export Order. In this context, the said communication has referred to the Circular No. 36/2010 dated 23.09.2010 issued by the Central Board of Excise Customs (CBEC). 4. The issue involved in this appeal for consideration by the Tribunal is, as to whether, there is any time limit prescribed for consideration of the request of the exporter for amendment/conversion of the Shipping Bills under the provisions of Section 149 of the Customs Act, 1962. We find that the applicant had made a specific request for amendment of the Shipping Bills under the provisions of Section 149 ibid. The said statutory provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IC), vide Notification No. 11/2002-Customs (N.T.), dated 22.02.2002, has framed The Shipping Bill (Post Export Conversion in relation to Instrument Based Scheme) Regulation, 2022 (for short, referred to as Regulations ). In sub-regulation (1) to Regulation 3 ibid, the CBIC has prescribed the time limit of one year from the date of order for clearance of the goods under sub-section (1) of Section 51 ibid or Section 69 ibid, as the case may be. Under such sub-regulation, the jurisdictional Commissioner of Customs is empowered to extend the period of one year by a further period of six months. Wherever, the period is beyond one year and six months, then the jurisdictional Chief Commissioner of Customs is vested with the power to condone such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alaxmi Rubtech Ltd. Vs. Union of India, vide judgement dated 02.03.2021 has held that the circular dated 23.09.2010, to the extent it has provided the time limit of three months for making the request for conversion of the shipping bill from the date of Let Export Order is ultra vires to Article 14 and Article 19(1)(g) of the Constitution of India as also ultra vires to the Section 149 of the Customs Act, 1962. Further, the Hon ble High Court of Bombay in the case of Pinnacle Life Sciences Pvt. Ltd. Vs. Union of India (2024) 16 Centax 340 (Bom.) has held that CBEC circular could not prescribe the time limit for making request for amendment or conversion of the shipping bills. The relevant paragraphs in the said judgement are extracted herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ech Ltd. v. Union of India. 7. In the circumstances, we hereby quash and set aside the impugned communication dated 30th December, 2021. Respondent No. 3 is directed to consider the amendment application without raising an issue of time limit and dispose the amendment application on merits and in accordance with law. This application shall be disposed within six weeks from today. Before any order is passed a personal hearing shall be given to petitioner and notice of such personal hearing shall be given atleast seven working days in advance. If Respondent No. 3 wishes to rely on any judicial pronouncements, a list thereof shall be provided to petitioner along with notice for personal hearing. This would enable petitioner to deal with/distin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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