Customs shipping bill conversion may follow Article 137 by analogy where Section 149 sets no specific limitation.

Where Section 149 of the Customs Act does not prescribe a specific time limit for conversion of a shipping bill from DFIA to Drawback Scheme, the general limitation period under Article 137 of the Limitation Act may be applied by analogy as a reasonable period. On that basis, conversion requests filed within three years from the let export order were treated as maintainable, and the proper officer was required to consider the amendment under Section 149. The commentary also notes that condonation may be considered on the facts of each case, notwithstanding the CBEC circular prescribing a shorter period.

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Issues: Whether conversion of the shipping bill from DFIA scheme to Drawback Scheme could be permitted by treating the application as filed within a reasonable period, and whether the period prescribed under Article 137 of the Limitation Act, 1963 could be applied where Section 149 of the Customs Act does not prescribe any specific limitation.

Analysis: The application for conversion of shipping bill was sought after export, and the dispute centred on the effect of the CBEC circular prescribing a three-month period. It was found that Section 149 of the Customs Act, 1962 does not prescribe any specific period for such conversion. In the absence of a statutory limitation, the general law of limitation under Article 137 of the Limitation Act, 1963 was held applicable by analogy, making three years a reasonable period for considering such requests. The view was also adopted that the authority may consider condonation in appropriate cases on the facts of each matter.

Conclusion: The request for conversion was held to be maintainable within three years from the date of the let export order, and the proper officer was directed to consider the amendment under Section 149 of the Customs Act, 1962. The appeal was allowed in favour of the assessee.

Final Conclusion: The order recognizes a three-year reasonable period for conversion applications in the absence of a specific statutory limit and directs consideration of the amendment accordingly.

Ratio Decidendi: Where Section 149 of the Customs Act, 1962 prescribes no specific limitation for conversion of a shipping bill, the general limitation period under Article 137 of the Limitation Act, 1963 may be applied as a reasonable period.

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