https://www.taxtmi.com/caselaws?id=440617 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. en-us Wed, 19 Jul 2023 00:00:00 +0530 Sat, 22 Jul 2023 22:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440617 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. Case-Laws Customs Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440617