Customs document conversion cannot be refused on a circular-based delay where Section 149 imposes no statutory time limit.

Section 149 of the Customs Act, 1962 permits amendment of export documents and does not impose any statutory time limit for conversion of DFIA shipping bills into drawback shipping bills. A Board circular cannot create a three-month limitation period where the statute does not provide one. As the DFIA had not been issued and the DGFT had issued the necessary NOC, the request for conversion could not be rejected on delay alone and had to be allowed.

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Issues: Whether the request for conversion of DFIA shipping bills into drawback shipping bills could be rejected solely on the ground of delay under the Board circular.

Analysis: The only substantive dispute was the applicability of the three-month limit prescribed in the circular. The governing provision, Section 149 of the Customs Act, 1962, permits amendment of export documents and does not prescribe any time limit for such conversion. A circular cannot create a limitation period where the statute itself does not impose one. The conversion request was also supported by the factual position that the DFIA was not issued and the DGFT had issued the necessary NOC, leaving no independent lapse attributable to the assessee.

Conclusion: The rejection on the ground of limitation was unsustainable, and the conversion request had to be allowed.

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