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TMI Blog2024 (12) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... he request for conversion was filed beyond three months and this issue is no more res integra as it is covered by various decisions of the Tribunal and the Hon ble High Court where such conversions were allowed even in cases where the request was filed beyond three months since the Section 149 of the Customs Act, 1962 does not specify any time limit. In the case of THE PRINCIPAL COMMISSIONER OF CUSTOMS, MUNDRA VERSUS M/S LYKIS LIMITED [ 2021 (2) TMI 261 - GUJARAT HIGH COURT ], the Hon ble Gujarat High Court observed ' It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 49 of the Customs Act, 1962.' The impugned order is upheld and the appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the exporter within three months from the date of Let Export Order (LEO) . It is also submitted that the authorities are bound by the said Circular and hence, the impugned order is to be set aside. Hence, the present appeal. 3. The learned Authorised Representative (AR) for the Revenue submitted that the CBIC Circular dated 23.09.2010 relied upon by the Principal Commissioner clearly specifies the time line of three months and hence, the request for conversion filed beyond three months cannot be accepted. 4. The learned counsel for the respondent submitted that the conversion was accepted by the Principal Commissioner from No Foreign Exchange Involved (NFEI) to EOU/other schemes since it was a fact that they had inadvertently mentioned N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y any time limit. 6. In the case of Principal Commissioner of Customs, Mundra vs. Lykis Ltd.: 2021 (2) TMI 261, the Hon ble Gujarat High Court observed as follows: 5. In appeal by the respondents before the Tribunal, the Tribunal took notice of Section 149 of the Customs Act, 1962. The Tribunal noticed that no time limit has been prescribed under the statutory provision of Section 149 of the Act. In such circumstances, the Circular cannot prescribe particular time period, which is otherwise not provided in a statute. The Tribunal while allowing the appeal of the respondents herein observed as under :- 4. We have heard both the sides and perused the records. We find that the appellant has sought for the conversion of Drawback shipping bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 49 of the Customs Act, 1962. We further find that in the identical case of Bectors Food Specialities Ltd. (Supra) this Tribunal, Chandigarh after considering the Hon ble Gujarat High Court judgment in the case of Anil Sharma v. Union of India - 2017 (350) E.L.T. 322 (Guj.) held that the assessee was entitled for conversion of shipping bill from DBK Scheme to DFIA Scheme. We after going through the said decision find that the circumstances and reason for delay in filing request for conversion was almost identical in the present case. In the case cited of co-ordinate Bench of this Tribunal Mumbai dealing with the identical issue in the case of Parley Product Pvt. Ltd. (supra) on the fact that the conversion of drawback shipping bill to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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