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2023 (8) TMI 1243 - AT - CustomsViolation of principles of natural justice - Denial of request of conversion of free shipping bills into drawback shipping bills - request rejected without affording any opportunity for hearing to the appellant - HELD THAT:- Proviso to Section 149 of CA, clearly provides that conversion of the shipping bill subsequent to exportation of the goods can be permitted on the basis of documents that were in existence at the time of exportation of the goods - From the impugned order it is evident that the Commissioner has been guided by the delay in filing the request under section 149 to reject the same. Section 149 do not provide for any time limit for making the request for conversion. In a similar case of M/S. AUTOTECH INDUSTRIES (INDIA) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS CHENNAI IV COMMISSIONERATE [2021 (11) TMI 518 - CESTAT CHENNAI] tribunal while permitting the conversion has negated all the grounds stated by Commissioner in his order for not allowing the conversion and it was held that there is unreasonable delay in filing the request for amendment of Shipping Bills from the year 2000 to 2011 and the order of rejection in respect of these Shipping Bills is just and proper. The impugned order cannot be agreed upon, which has been made without even hearing the appellant or without affording any opportunity of hearing to the appellant. Appellant should have been granted opportunity to establish that claim in terms of proviso to Section 149. The impugned order rejecting the request made is hit by the violation of principles of natural justice. The impugned order set aside - impugned order rejecting the request made is hit by the violation of principles of natural justice - matter remanded back to Commissioner for re-consideration of this request made under Section 149 after affording proper opportunity to the appellant for presenting their case.
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