9911796707
TMI Blog2024 (11) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... d 23rd September 2010] of Central Board of Excise Customs (CBEC). HELD THAT:- As decided in M/S SECO TOOLS INDIA PVT LTD [ 2022 (9) TMI 1583 - CESTAT MUMBAI] in view of the settled position, elaborated in Haldiram Foods International Pvt Ltd, [ 2020 (12) TMI 1229 - CESTAT MUMBAI] on the irrelevance of the deadline stipulated in the circular of Central Board of Excise Customs (CBEC) relied upon in the impugned order, we set aside the rejection of the applications for amendment and direct the original authority to decide the matter afresh within the framework of section 149 of Customs Act, 1962 on the propriety of the changes sought for in the shipping bills. Appeal is, accordingly, disposed off. Furthermore, it has been brought to our notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endorsed to effect intended to claim drawback thereon. According to Learned Cost Accountant, 4322 exports had been effected between January 2021 and 16th September 2021 with the final debonding ordered after issue of no due certificate on 23rd August 2024 by the customs authorities 3. Learned Cost Accountant submitted that the appellant had sought formal approval for conversion of shipping bills from that of export oriented unit (EOU) scheme to that under claim for drawback in accordance with section 75 of Customs Act, 1962. According to him, after several reminders and finally on 4th October 2022 the application for amendments, preferred under section 149 of Customs Act, 1962, came to be rejected. It was further submitted that, upon repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds International Pvt Ltd, on the irrelevance of the deadline stipulated in the circular of Central Board of Excise Customs (CBEC) relied upon in the impugned order, we set aside the rejection of the applications for amendment and direct the original authority to decide the matter afresh within the framework of section 149 of Customs Act, 1962 on the propriety of the changes sought for in the shipping bills. Appeal is, accordingly, disposed off. 7. Furthermore, it has been brought to our notice that, on the same set of facts and circumstances, the competent authority had rejected these 155 bills pertaining to exports through Nhava Sheva while those effected through ICD Bhamboli and ICD Talegaon had been allowed. 8. In view of the above, we s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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