TaxTMI 
TaxTMI 
2024 (5) TMI 429
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.... of the view that the prayer made by the applicant for out of turn hearing can be considered in the interest of justice. Therefore, the miscellaneous application is allowed. Since the issue lies in a narrow compass, with the consent of both sides, the appeal is taken up for final hearing of disposal today. 3. The appellant has preferred the present appeal against the impugned communication dated 09.06.2022 addressed by the Assistant Commissioner of Customs, JNCH, Nhava Sheva to them. In the said communication, the Assistant Commissioner had conveyed the decision of the Administrative Commissioner of Customs that the request made for amendment/conversion of the shipping bills cannot be considered, in view of the fact that such request has n....
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.... provided to the proper officer to amend the document in certain circumstances. In Section 149 ibid, no provisions have been made for filing of any application for amendment/conversion of the Shipping Bill or Bill of Entry within the specific time frame. The said section underwent an amendment with effect from 01.08.2019 by insertion through Finance (No.2) Act, 2019. The effect of such amendment is that the Board was entrusted with the power to prescribe the form, manner, time limit, restrictions and conditions for consideration of the issue of amendment of documents. In exercise of the powers conferred under Section 149 ibid, the Central Board of Indirect Taxes & Customs (CBIC), vide Notification No. 11/2002-Customs (N.T.), dated 22.02.200....
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....t etc. were prescribed for the first time in the Regulations w.e.f. 22.02.2022, in our considered view, the CBEC was not empowered under the statute to frame any guidelines in the year 2010 by issuance of any circular, prescribing the time limit for filing of the request for amendment of the documents. Thus, issuance of such circular by the CBEC is not only contrary to the statutory provisions, but also lacks jurisdiction and accordingly, cannot be acted upon to implement the instructions contained therein. 7. We find that considering the statutory provision contained in Section 149 ibid vis-à-vis the Circular No.36/2010-Customs, the Hon'ble Gujarat High Court, in the case of Mahalaxmi Rubtech Ltd. Vs. Union of India, vide judgement....
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....r that the legislature has 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. v. Union of India. 7. In the circum....