2025 (4) TMI 1076

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.... the Appellant(s) : Mr. Rajendra Ragavan JUDGMENT HON'BLE CHIEF JUSTICE Appeal impugns an order dated 29.11.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai [CESTAT], by which the CESTAT was pleased to set aside an order dated 19.12.2013 passed by the Commissioner of Customs and remand the matter to the Original Authority to consider and dispose the same ....

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....rat High Court. 4. Shri Raghavan submitted that the judgment of the Gujarat High Court in Mahalakshmi Rubtech Ltd (supra) has not been upheld, but the SLP filed by the department was dismissed in view of the delay in filing the SLP. 5. The fact is the judgment of the Gujarat High Court in Mahalakshmi Rubtech Ltd (supra) has not been interfered with. 6. In Mahalakshmi Rubtech Ltd (supra), ....

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....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 accordance with the provisions of section 149 of the Customs Act, 1962 on a case to case basis on merits pr....

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....prescribed and if in a substantive statutory provision of law, if no time period has been prescribed, then the CBEC could not have issued the circular providing for three months time period to make a request for conversion from the date of the LEO. ... 32 In view of the aforesaid discussion, we hold that the impugned circular to the extent of para 3(a) is ultra vires Articles 14 ....