Tribunal Orders Reconsideration: Customs Amendment Applications Not Restricted by Circular's Time Limits.

The Tribunal allowed the appeal, remanding the case to the original authority for reconsideration under Section 149 of the Customs Act, 1962, within three months. It emphasized that the statute does not impose a time limit for filing amendment applications, thus invalidating the Circular's time constraints.

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Issues involved:
The rejection of amendment applications for Shipping Bills filed by the appellant u/s 149 of the Customs Act, 1962, and the compliance with Circular No. 36/2010-Cus. dated 23.09.2010 for MEIS benefit.

Judgment Summary:

Issue 1: Amendment of Shipping Bills
The appellant, M/s. Mylan Laboratories Ltd., filed amendment applications for 422 Shipping Bills between 01.04.2015 to 31.08.2015, which were rejected by the Commissioner of Customs. The appellant appealed to the Tribunal, arguing that the procedural requirements in Circular No. 36/2010-Cus. cannot override substantive rights under MEIS. The Tribunal, citing Section 149 of the Customs Act, noted that there is no time limit for filing such amendments. Referring to relevant High Court judgments, the Tribunal allowed the appeal, remanding the case for due process of law.

Issue 2: Compliance with Circular No. 36/2010-Cus. for MEIS Benefit
The appellant contended that the Circular's time limit for filing amendment applications is illegal as Section 149 of the Act does not prescribe a time limit. The Tribunal, following the judgments of the Bombay High Court and Gujarat High Court, held that the Circular's time limit is without jurisdiction. Consequently, the Tribunal set aside the impugned order, allowing the appeal and remanding the case for further adjudication within three months.

Conclusion:
The Tribunal allowed the appeal by way of remand, directing the original authority to consider the appellant's application under Section 149 of the Customs Act, 1962, within three months. The Tribunal emphasized the absence of a time limit in the statute for filing amendment applications, rendering the Circular's time limit invalid.

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