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TMI Blog2024 (12) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... PARAYIL FOOD PRODUCTS PVT. LTD., THE UNION OF INDIA, JOINT DIRECTOR GENERAL OF FOREIGN TRADE [ 2023 (1) TMI 1061 - KERALA HIGH COURT] , Hon ble High of Kerala held that ' The power and scope of Section 149 are wide and have serious ramifications both for the revenue and the importer/exporter. Therefore, it is in the realm or jurisdiction of respondents herein to make Section 149 operable as prescribed by regulations subject to such terms and conditions as may be stipulated by the competent authority subject to the above observations, the Writ Appeal fails and stands dismissed'. The denial of amendment of 4( four) Shipping bills from Advance Authorisation Scheme to Duty Drawback Scheme was solely on the basis of time bar i.e., not se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable and needs to be set aside - appeal allowed. - Hon'ble Mr. P. A. Augustian , Member ( Judicial ) And Hon ble Mr. Pullela Nageswara Rao , Member ( Technical ) Mr. Raghavendra. B , Advocate for Appellant Mr. Neeraj Kumar , Authorized Representative for Respondent ORDER Per : Pullella Nageswara Rao M/s. Indian Oil Corporation Limited, the appellant a public sector undertaking is engaged in exporting oil manufactured out of imported crude oil. The appellant supplied excise bonded Furnace Oil (FO) to vessels on foreign run. 2. The brief facts are the appellant obtained Advance Authorization licenses and availed facility of duty free import of crude oil and exported Furnace Oil (FO)under these licenses. The appellant filed shipping b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer and the same has to be exercised judiciously; the provisions under Section 149 of the Customs Act, 1962 or the Rules/Notification issued thereunder did not prescribe any time limit for amendment / conversion of documents and hence, the Circular issued by the CBЕС cannot override the statutory provisions and the clarifications issued are only binding on the Department. Further, Circular No.36/2010-Cus dated 23.09.2010 fixing the time limit is going beyond the scope of the provisions of Section 149 of the Customs Act, 1962 and has been declared as unconstitutional by various High Courts and the appellant relied on the following decisions: i. CBEC., New Delhi Vs. Parayil Food Products Pvt. Ltd. (2023) 4 Centax 207 (Ker.) ii. Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inadvertent mistake was not within the knowledge of the exporter then one cannot expect the exporter to make request for conversion of shipping bills within 3(three) months from the export. 7. Further, the learned counsel submitted that in any case, Notification No.11/2022-Cus. (NT) dated 22.02.2022 introduced the Shipping Bill (Post Export Conversion in relation to Instrument based Scheme) Regulations, 2022 by virtue of which a time limit of one year and additional period of six months plus six months totalling to two years was provided under Regulation 3 thereof, for seeking conversion of shipping bills. Therefore, the application filed by the Appellant is well within time. 8 The Learned Authorised Representative (AR) for the Revenue reit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2019 and tested the efficacy of Circular 36/2010 in the background of defined words under the Act. Circular No. 36/2010 cannot be construed as a regulation issued under the Act. The power and scope of Section 149 are wide and have serious ramifications both for the revenue and the importer/exporter. Therefore, it is in the realm or jurisdiction of respondents herein to make Section 149 operable as prescribed by regulations subject to such terms and conditions as may be stipulated by the competent authority subject to the above observations, the Writ Appeal fails and stands dismissed accordingly. 12. We find that the denial of amendment of 4( four) Shipping bills from Advance Authorisation Scheme to Duty Drawback Scheme was solely on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination (for example from Drawback scheme to DEPB scheme or vice versa) irrespective of whether the benefit of an export promotion scheme claimed by the exporter was denied to him by DGFT/DOC or Customs due to any dispute or not. The conversion may be permitted in accordance with the provisions of section 149 of the Customs Act, 1962 on a case to case basis on merits provided the Commissioner of Customs is satisfied, on the basis of documentary evidence which was in existence at the time the goods were exported, that the goods were eligible for the export promotion scheme to which conversion has been requested. Conversion of shipping bills shall also be subject to conditions as may be specified by the DGFT/MOC. ............... 4. Free ship ..... X X X X Extracts X X X X X X X X Extracts X X X X
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