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<h1>Tribunal Overturns Decision; High Court Invalidates Circular on Shipping Bill Amendment.</h1> The Tribunal allowed the appeal filed by the appellant against the order of the Commissioner (Appeals) that had remanded the matter. The Tribunal set ... Appeal filed against order of Commissioner (Appeals) remanding the matter to the original adjudicating authority - Sole ground mentioned in the impugned order for rejection of the request made by the appellant is delay of more than three months from the date of let export order - HELD THAT:- We find that the impugned order though signed by Deputy Commissioner (Exports), Customs House, Mundra has been rejected by the competent authority. In the instant case the competent authority was the Principal Commissioner of Customs, consequently the appeal has been filed before the Tribunal. The said limitation of three months was introduced by the Circular 36/2010 dated 23.09.2010. The Hon’ble High Court of Gujarat in the case of Messrs Mahalaxmi Rub Tech Limited [2021 (3) TMI 240 - GUJARAT HIGH COURT] has set aside the said requirement of filing the application for conversion within a period of three months as ultravirus, Article 14 and 19(1)(g) of Constitution of India as well as ultravirus section 149 of the Customs Act, 1962. The special leave petition filed by the Revenue against the said order before Hon’ble Apex Court has been rejected as reported under [2023 (4) TMI 1272 - SC ORDER]. In the impugned order, the sole ground for rejection is the delay of more than three months in filing the application in terms of Circular No. 36/2010-Cus dated 23.09.2010. Since the said Circular itself has been set aside by Hon’ble High Court of Gujarat, reliance on the said Circular cannot be sustained. The impugned order, is therefore, set aside and appeal allowed. The appeal was filed by M/s PCBL Limited against the order of Commissioner (Appeals) remanding the matter. The request for amendment of the shipping bill was rejected due to a delay of more than three months, based on a circular that was struck down by the High Court of Gujarat. The impugned order was set aside, and the appeal was allowed by the Tribunal.
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