2021 (2) TMI 261

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.... of the revenue and is directed against the order passed by the Customs, Excise & Appellate Tribunal, Western Zonal Bench, Ahmedabad dated 04.02.2020 in the Custom Appeal No.12215 of 2019 preferred by the respondent herein against the order of the Principal Commissioner, Customs, Mundra dated 24.07.2019, by which, the tribunal allowed the appeal. 2. The revenue has proposed the following questions of law for the consideration of this Court. i) Whether benefit of conversion from Drawback scheme to DFIA scheme can be allowed at any time for the clearances which had taken place almost four years back? ii) Whether the Tribunal was justified in holding that benefit of conversion from Drawback scheme to DFIA scheme can be all....

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....The tribunal noticed that no time limit has been prescribed under the statutory provision of Section­149 of the Act. In such circumstances, the Circular cannot prescribe particular time period, which is otherwise not provided in a statute. The tribunal while allowing the appeal of the respondents herein observed as under:­ "4. We have heard both the sides and perused the records. We find that the appellant has sought for the conversion of Drawback shipping bills to DFIA shipping bills, in terms of Section 149 of Customs Act, 1962 which reads as under:­ "149. Amendment of documents.­ Save as otherwise provided in Section 30 and 41, the proper officer may, in his discretion, authorize any document, after. It has been ....

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....dia - 2017 (350) ELT 322 (Guj.) held that the assessee was entitled for conversion of shipping bill from DBK Scheme to DFIA Scheme. We after going through the said decision find that the circumstances and reason for delay in filing request for conversion was almost identical in the present case. In the case cited of co­ordinate Bench of this Tribunal Mumbai dealing with the identical issue in the case of Parley Product Pvt. Ltd (Supra) on the fact that the conversion of drawback shipping bill to DFIA shipping bill was after 2 years, wherein it was held that no time limit provided under section 149 of Customs Act, 1962. 5. As per our above discussion, we are of the view that the appellant is legally entitled for conversion of drawback....