Shipping bill conversion deadline under Customs law held unenforceable where rejection rested only on an ultra vires circular limit.

A circular-imposed three-month limit for amendment and conversion of shipping bills under Section 149 of the Customs Act, 1962 could not be enforced because that restriction had already been held ultra vires Section 149 and Articles 14 and 19(1)(g) of the Constitution. Rejection of a conversion request solely on the ground that it was filed after three months from the let export order was therefore unsustainable. The appeal was allowed and the rejection order set aside.

---

---

Issues: Whether rejection of the request to amend and convert shipping bills on the ground that the application was filed beyond three months from the let export order could be sustained under Section 149 of the Customs Act, 1962 and Circular No. 36/2010-Cus dated 23.09.2010.

Analysis: The request for conversion was rejected only on the ground of delay beyond three months. The three-month requirement was introduced by the circular and had already been struck down as ultra vires Section 149 of the Customs Act, 1962 and Articles 14 and 19(1)(g) of the Constitution of India. Once the circular-based restriction had been set aside, reliance on that limitation could not be sustained.

Conclusion: The rejection order could not be sustained and the appeal was allowed.

Ratio Decidendi: A circular-imposed three-month limitation for conversion of shipping bills under Section 149 of the Customs Act, 1962 is unenforceable when it is held ultra vires, and rejection solely on that basis cannot stand.

---