2022 (7) TMI 725

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....e itself. 2. Petitioner is engaged in manufacture and supply of medicaments and holds an Importer-Exporter Code - 2214005889. 3. Petitioner is seeking relief in the form of direction to Respondent Nos. 3 and 4 to permit petitioner to amend six shipping bills for inserting Advance Authorization details thereon which according to petitioner was not mentioned on the GST Invoices and Commercial Invoices due to clerical error of petitioner. Consequently, the details of Advance Authorization was not reflected in the shipping bills. Petitioner is also seeking relief in the form of conversion of the aforesaid shipping bills from Drawback Scheme to Advance Authorization Scheme. Mr. Namboodiri submitted that without amendment and conversion of ....

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....2010. A copy of the circular is annexed to the petition which reads as under : ................ 3. The issue has been re-examined in light of the above. It is clarified that Commissioner of Customs may allow conversion of shipping bills from schemes involving more rigorous examination to schemes involving less rigorous examination (for example from Advance Authorization/DFIA scheme to Drawback/DEPB scheme) or within the schemes involving same level of examination (for example from Drawback scheme to DEPB scheme or vice versa) irrespective of whether the benefit of an export promotion scheme claimed by the exporter was denied to him by DGFT/DOC or Customs due to any dispute or not. The conversion may be permitted in accorda....

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....not thought fit to restrict the scope of this provision for the amendment of the documents in terms of the time limit for making a formal request for such amendment. Moreover, Section 149 of the Act or any other provision of the Act does not confer any power or jurisdiction over the Board for laying down any time limit for operating this provision in respect of the amendment of documents. Therefore in our view the time limit of three months laid down vide paragraph no.3(a) of the circular is especially illegal and without jurisdiction. We find support for this view in a judgment of the Hon'ble Gujarat High Court at Ahmedabad in the matter of Messrs Mahalaxmi Rubtech Ltd. vs. Union of India Special Civil Application No. 21636 of 2019 dated 2....