2025 (11) TMI 445

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....e 'Advance Authorization' scheme. Subsequently, between the period January, 2019 to September, 2019, the appellant filed their application under Section 149 of the Customs Act, 1962, to get these shipping bills revised as exported under the Drawback scheme. 1.1. Their request was rejected by the lower authority on the ground that the Board's Circular No. 36/2010-Cus. dated 23.09.2010 prescribed a time-limit of three months to file such a request whereas the appellant had filed their request / application after a period of two years. 1.2. After two rounds of litigation, the appellant is before the Tribunal. 2. The Ld. Chartered Accountant appearing on behalf of the appellant submits that the issue as to whether any time-limit is pre....

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....s, perused the appeal papers and other documents placed before us. 5. We find that the issue is in a very short compass. Section 149 of the Customs Act, 1962 was amended with effect from 22.02.2022 wherein the time-limit of one year extendable by another six months was prescribed for the very first time. We find that for the earlier period, the issue is fully covered by the cited decision in the case of M/s. Mahalakshmi Rubtech Ltd. (supra) wherein the Hon'ble High Court has held as under: - "31. Since in the present case, the amendment of shipping bills by converting them into Drawback shipping bills is possible on the basis of the documentary evidence which was in existence at the time the goods were cleared for export and the....

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....as undertaken prior to imports. The appellant has filed the application on 04.01.2019 for conversion of these shipping bills, which were disputed by DRI as ineligible for accounting them towards the fulfilment of the export obligation of the Advance Authorization No. 0210207855 dated 13.09.2017. I find that as regards the time limit of 3(three) months prescribed in Circular No. 36/2010-Cus dated 23.09.2010, there are catena of decisions, which have held that there is no time limit prescribed in Section 149, hence it is not tenable. However, after the amendment to Section 149, Notification No. 11/2022-Customs (NT) 22.02.2022, effective for the exports made on or after 22.02.2022, was issued prescribing a time limit of one year extendable by ....