2019 (11) TMI 736

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....ersion of free shipping bill to advance license shipping bill being rejected on the basis of time limit as prescribed by Circular No.36/2010-Cus dated 23.09.2010 by the Adjudicating Authority. The Adjudicating Authority has held that since the request was made beyond the period of three months, the request could not be entertained. 2. By a short impugned order, the Tribunal held that there was no time limitation prescribed in Section 149 of the Customs Act and, therefore, the rejection of the respondent's request for conversion of the license was held to be bad. Reliance was placed by the Tribunal on Diamond Engg. (Chennai) Pvt. Ltd. Vs. Commissioner of Customs (Seaport, Chennai), 2013 (288) ELT 265 (Tribunal-Chennai), - a decision of the ....

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....ing bill was to be allowed after the export goods have been exported except on the basis of the documentary evidence, which was in existence at the time the goods were exported. The submission of the learned counsel for the appellant/exporter in this regard was that the exporter was in possession of all the documents at the time of export to show that it was entitled to claim under the DEPB/DECC cum drawback scheme. From the plain reading of Section 149, it may be seen that exporter could not claim amendment in routine and as a matter of right. The discretion vested in the Proper Officer to permit amendment in any document after the same has been presented in the Customs house. Though this discretion was to be exercised judiciously, but it ....