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TMI Blog2023 (6) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... f MEIS Scheme as per the provisions of Foreign Trade Policy 2015-2020. Section 149 ibid has not provided any time limit for filing of the application for amendment of the bill of entry of Shipping Bills. Thus, in the absence of any specific provisions contained in the Customs statute, the Board is not empowered to issue any circular prescribing the time limit for filing of the said application. There are no justification in allowing the contention of Revenue for not amending the Shipping Bills filed by the appellant. Appeal allowed by way of remand. - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. M. M. PARTHIBAN, MEMBER (TECHNICAL) Shri Naresh Thakkar along with Ms Geenita Bodani, Advocate for the Appellant Shri S. K. Hatangadi, Authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of Hon ble Gujarat High Court in the case of M/s Mahalaxmi Rubtech Ltd. vs. Union of India 2021 (3) TMI 240- Gujarat High Court and the judgment of Hon ble Bombay High Court in case of Pinnacle Life Science Pvt. Ltd vs. Union Of India 2022(7) TMI 725 Bombay High Court to state that the Circular No. 36/2010-Cus. dated 23.09.2010 have also been struck down with specific reference to para 3(a) contained therein, holding that since no specific provision exists in Section 149, providing for time limit for filing of amendment application, the Circular cannot prescribe the time limit of three months for filing of such application for the amendment or conversion of shipping bills from one scheme to other scheme of export, as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue that the appellant was not entitled for the benefit of MEIS Scheme as per the provisions of Foreign Trade Policy 2015-2020. Further, we also find that Section 149 ibid has not provided any time limit for filing of the application for amendment of the bill of entry of Shipping Bills. Thus, in the absence of any specific provisions contained in the Customs statute, the Board is not empowered to issue any circular prescribing the time limit for filing of the said application. We also find that an identical issue was dealt with by the Hon ble Bombay High Court in the case of Pinnacle Life Science Pvt. Ltd. (Supra), wherein the Hon ble Bombay High Court have made the following observations. 6. In our view such a circular could not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.21636 of 2019 dated 2nd March 2021 . 6. In view of the position of law, as outlined by the judgments relied upon by the Learned Advocate for the appellants, we do not find any justification in allowing the contention of Revenue for not amending the Shipping Bills filed by the appellant. Therefore, by setting aside the impugned order, we allow the appeal by way of remand to the original authority with a direction to consider the application filed by the appellant under Section 149 ibid by following due process of law. 7. In the result, the appeal is allowed by way of remand. Since, the issue pertains to the period 2015, it is expected that the original authority should complete the de novo adjudication proceedings, preferably within a per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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