2025 (12) TMI 1021

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....conversion of Shipping Bills for about 10 years from one export promotion to another export promotion scheme, the matter had travelled upto this Tribunal and ultimately decided on 26.06.2025 in favour of the exporter-appellant while determining the legality of the order passed by the Commissioner in permitting such conversion upto three years and refusing conversion of rest of the Shipping Bills on the ground that it is hit by Article 137 of the Indian Limitation Act, 1963, which was held by this Tribunal to be not applicable to such conversion request made under Section 149 of the Customs Act, 1962. In other words, the Appellant exporter has got complete remedy from this forum. Subsequently the respondent department has come up with this a....

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....ently Section 3 as well as Section 29(2) of the Limitation Act will not be applied to proceedings before the Tribunal to appeals or applications before it, unless expressly provided (para 44 concurring judgment of Hon'ble Justice Raveendran). It was further held in the said judgment, with reference to para 22 of the decision in Kerala State Electricity Board Vs. T.P. Kunhaliumma, [(1976) 4 SCC 634] delivered by a Three Judges Bench, that Article 137 of Limitation Act, 1963 will apply to any petition or application filed under any Act in a Civil Court and therefore, in M.P. Steel decision it was ultimately concluded in para 28 that Suits, Appeals or Applications as are referred to in the Schedule are only related to Courts and not to Qua....

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....sion if Exporter had availed benefit of any Export Promotion Scheme (EP Scheme), it can be said that neither the said issue was raised before the Commissioner nor being aggrieved with his order of allowing conversion for 3 years after receipt of drawbacks, Department had preferred any appeal assailing the order favouring conversion for 3 years. More importantly, when such a stipulation for conversion is not available in Section 149 of the Customs Act, imputation of such a condition through a circular would naturally meet the consequence as it happened in respect of Clause 3(a) imposing 3 months condition for such conversion that has been struck down by several High Courts including Hon'ble High Court of Gujarat in M/s. Lykis Ltd. judgme....