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TMI Blog2024 (8) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... eme to DFIA scheme cannot be rejected on the ground of time bar. As the issue has already been decided that if an amended in the shipping bill is filed under Section 149 of the Customs Act, 1962, there is no time-limit prescribed under the Act for conversion of shipping bill from one scheme to another scheme. Thus, the application for conversion of shipping bills from drawback to advance licence was filed by the appellant in time - the impugned order is set aside - matter remanded to the adjudicating authority to consider the request for conversion from drawback scheme to advance licence, on merit. Appeal disposed off by way of remand. - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 23.09.2010. Therefore, the request of the appellant was rejected. 3. Against the said order, the appellant is before us. 4. Heard the parties and perused the records. 5. We find that the Hon ble Gujarat High Court in the case of Principal Commr. Of Customs, Mundra Versus LYKIS LTD. 2021(377) E.L.T. 646 (Guj.) has examined the issue and held that there is no time-limit prescribed under Section 149 of the Customs Act, 1962 and therefore, conversion of shipping bills from drawback scheme to DFIA scheme cannot be rejected on the ground of time bar. 5.1. We have gone through the said order wherein the Hon ble High Court has observed as under: - 4. It appears from the materials on record that the respondents herein preferred an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of export shall be so authorized to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at cleared, deposited or exported, as the case may be. 4.1 From the above Section, it is clear that no time limit is the time of the goods were prescribed. We find that the request of the appellant for conversion was rejected on the sole ground of limitation as prescribed under Board Circular No. 36/2010-Cus. We find that since the time limit has not been pre escribed under the Act, the same cannot be fixed by way of the circular. Therefore, if at all there is a time limit by way of circular, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent Commissioner is directed to Shipping necessary certificate enabling appellant to get the DFIA licenses revalidated. 6. We are of the view that no error, not to speak of any error of law could be said to have been committed by the Tribunal in passing the impugned order. Section 149 is applicable at the relevant point of time in fact, the questions as proposed by the Revenue cannot be termed as substantial applicable at thaw as the issue is squarely covered by a decision of this Court in the case of inter-Continental (India) v. Union of India 2003 (154) ELT. 37 and the same is also upheld by the Supreme Court, 2008 SCC Online SC 22 2008 (226) E.LT. 16 (S.C.). 6. As the issue has already been decided that if an amended in the shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X
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