TMI Blog2023 (11) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the only remedy available for the department is to file an appeal against such order before the Higher Forum. The Tribunal while passing the Final order has already taken into consideration the Board s circular as well as the decisions passed on the very same issue. The Commissioner has correctly followed the direction of the Tribunal and passed the impugned order - there are no grounds to interfere with the impugned order. Same is sustained. Monetary limit involved in the appeal - HELD THAT:- On perusal of records, it is seen that the matter does not involve any duty, penalty or fine, or confiscation of goods and it falls below Rs.50 lakhs and therefore falls under the new Litigation Policy with regard to Customs cases to be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder is set aside and the request for conversion of the shipping bills falling within the period of three years when computed from the date of application i.e., 23.11.2017, is allowed. The Adjudicating Authority is directed to check as to whether any shipping bills falls beyond the limitation period of three years as stated in the decision of the Tribunal in M/s.Autotech Industries (India) Pvt. Ltd. (supra). 3. Pursuant to the said final order, the matter was taken up by the Principal Commissioner of Customs and the present impugned order was passed wherein the conversion of 342 numbers of free shipping bills to drawback shipping bills falling within the period of three years from the date of application was allowed. The Department has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. Without filing an appeal before the Hon ble High Court, the department has filed this appeal before the Tribunal challenging the order passed by the Principal Commissioner stating that the conversion of shipping bills allowed by the Tribunal is erroneous. The same cannot be accepted. It is prayed that the appeal may be dismissed. 6. Heard both sides. 7. After perusal of the grounds of appeal, I find that the Review Committee has put forward grounds challenging the Final order passed by the Tribunal dt. 30.09.2021 directing the adjudicating authority to verify and allow the conversion of shipping bills. When the order passed by the department denying the request for conversion has been set aside by the final order dt. 30.09.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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