2023 (12) TMI 576

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.... Bharathi, Advocate for the Appellant Shri N. Satyanarayanan, Assistant Commissioner for the Respondent ORDER This appeal is filed by M/s. Indian Oil Corporation Ltd. against the impugned Order-inOriginal No. 07/2013 dated 10.07.2013 passed by the Commissioner of Customs, Tuticorin. The only grievance of the appellant is the denial of conversion of shipping bills under Advance Authorizati....

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....hat the appellant had effected exports under Advance Authorisation scheme during the period for which they were not expected to export their goods under the said scheme. It appears that the appellant participated in the personal hearing granted by the Commissioner, during which time it relied on various judicial precedents in support of its case that there was no time-limitation prescribed under S....

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....ssue to be decided is: whether the denial of conversion, as requested by the appellant, by the Commissioner is in order? 7.1 The Ld. Advocate submitted at the outset that the Circular relied upon by the original authority has been held to be ultra vires Section 149 of the Customs Act by the Hon'ble Gujarat High Court in the case of M/s. Mahalaxmi Rubtech Ltd. v. Union of India in its Order date....