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of <h1>CBEC Circular prescribing three-month limit for shipping bill amendments declared ultra vires Constitution and Section 149 Customs Act</h1> <h3>M/s Sigma Exports Versus Commissioner of Customs, JNCH Nhava Sheva-II</h3> CESTAT Mumbai held that CBEC Circular No.36/2010-Customs prescribing three-month time limit for shipping bill amendment/conversion requests is ultra vires ... Seeking amendment in the shipping bills - Whether, there is any time limit prescribed for consideration of the request of the exporter for amendment/conversion of the Shipping Bills under the provisions of Section 149 of the Customs Act, 1962 - HELD THAT:- We find that considering the statutory provision contained in Section 149 ibid vis-à-vis the Circular No.36/2010-Customs, in the case of Mahalaxmi Rubtech Ltd. Vs. Union of India, [2021 (3) TMI 240 - GUJARAT HIGH COURT] has held that the circular dated 23.09.2010, to the extent it has provided the time limit of three months for making the request for conversion of the shipping bill from the date of Let Export Order is ultra vires to Article 14 and Article 19(1)(g) of the Constitution of India as also ultra vires to the Section 149 of the Customs Act, 1962. Further, in the case of Pinnacle Life Sciences Pvt. Ltd. Vs. Union of India [2022 (7) TMI 725 - BOMBAY HIGH COURT] has held that CBEC circular could not prescribe the time limit for making request for amendment or conversion of the shipping bills. Thus, we do not find any substance in the impugned communication dated 09.06.2022, in denying the request made by the appellant for amendment/conversion of shipping bills. Therefore, the impugned communication is set aside and the matter is remanded back to the jurisdictional Commissioner of Customs for consideration of the application(s) filed by the appellant with regard to amendment/conversion of shipping bills from customs scheme from code ‘19’ to ‘60’. In the result, the appeal is allowed in favour of the appellant. Issues involved: Appeal against denial of request for amendment/conversion of shipping bills based on time limit prescribed under Section 149 of the Customs Act, 1962.Summary:The appellant filed an appeal against the denial of their request for amendment/conversion of shipping bills by the Assistant Commissioner of Customs, citing a time limit issue. The Tribunal considered whether there is a time limit prescribed for such requests under Section 149 of the Customs Act, 1962. It was noted that the statutory provision does not specify a time frame for filing such requests. The Central Board of Indirect Taxes & Customs (CBIC) later framed regulations in 2022, prescribing a one-year time limit extendable by the Commissioner of Customs. The Tribunal found that a circular issued by CBEC in 2010, setting a three-month time limit, was ultra vires to the Constitution and the Customs Act. Citing judgments from the Gujarat High Court and the Bombay High Court, the Tribunal held that CBEC could not prescribe a time limit for such requests. The impugned communication denying the appellant's request was set aside, and the matter was remanded back to the Commissioner of Customs for reconsideration within five weeks, with a provision for a personal hearing for the appellant. The appeal was allowed in favor of the appellant.In conclusion, the Tribunal ruled in favor of the appellant, emphasizing the lack of a prescribed time limit under Section 149 of the Customs Act and the invalidity of the CBEC circular setting a time limit. The matter was remanded back to the Commissioner of Customs for reconsideration within a specified timeframe and provision for a personal hearing for the appellant.
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