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2018 (4) TMI 1764 - AT - CustomsConversion of shipping bill - request for conversion of fresh shipping bill to advance licence shipping bills - request for conversion rejected on the basis of time limit, as prescribed by Circular No.36/2010-Cus dated 23.09.2010 - Adjudicating Authority has rejected such request of the assessee on the ground that the request has been made after the period of 3 months. HELD THAT:- Tribunal in the case of M/S DIAMOND ENGINEERING (CHENNAI) PVT LTD. VERSUS COMMISSIONER OF CUSTOMS (SEAPORT), CHENNAI [2013 (3) TMI 46 - CESTAT CHENNAI] has dealt with an identical issue and has observed that inasmuch as Section 149 of the Customs Act, 1962, which governs the said issue, does not prescribe any time limit, the said Circular No.36/2010-Cus dated 23.09.2010 cannot be adopted for rejecting the request on the basis of time limit. Matter remanded to the Original Adjudicating Authority for examining the appellant’s request for conversion, without raising the objection of time limit - appeal allowed by way of remand.
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