2024 (8) TMI 1221

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....ce License in respect of 17 Shipping Bills in terms of Section 149 of Customs Act, 1962. 2. In this connection, this is to intimate that the claim submitted by you vide letter dated 11.10.2022 is barred by limitation period as prescribed in Para 3 (a) of Circular No.30/2010-Customs dated 23.09.2010, hence not tenable. 3. This issues with the approval of Competent Authority. 2. The facts of the case are that the appellant filed 17 shipping bills for export of transformers to M/s. Dhaka Electric Supply Company Ltd. (DESCO), Bangladesh under drawback scheme during the period 22.04.2018 to 06.02.2019. Later on, the appellant realized that there was a mistake and they filed an application for amendment under Section 149 of the Customs Ac....

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.... after three months from the date of the Let Expert Order (LEO) and if such a request is accepted, the same would be contrary to the Circular No. 36/2010-Cus, dated 23-9-2010. 5. In appeal by the respondents before the Tribunal, the Tribunal look notice of Section 149 of the Customs Act, 1962. The Tribunal noticed that no time limit has been prescribed under the statutory provision of Section 149 of the Act. In such circumstances, the Circular cannot prescribe particular time period, which is otherwise not provided in 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 of conversion of Drawb....

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....tory provision in terms of section 49 of the Customs Act, 1962. We further find that in the identical case of Bectors Food Specialities Ltd. (Supra) this Tribunal, Chandigarh after considering the Hon'ble Gujarat High Court judgment in the case of Anil Sharma v. Union of India 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 fling request for conversion was almost identical in the present case. in the case cited of co-ordinate 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....