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2022 (9) TMI 1583 - CESTAT MUMBAIApplication for conversion of shipping bills - time limitation prescribed in the circular no. 36/2010-Cus - Obligation under the ‘advance authorisation scheme’ - seeking coverage under schemes of the Foreign Trade Policy - conversion of ‘shipping bills’ fall into five broad categories: from ‘free’ to ‘drawback’, ‘free’ to ‘scheme’, ‘scheme’ to ‘drawback’. ‘drawback’ to ‘scheme’, and ‘scheme’ to ‘scheme’ - HELD THAT:- According to the appellant, the intent of the impugned exports as being in discharge of obligation under the ‘advance authorisation scheme’ of the Foreign Trade Policy is evident from the shipping bills and it is merely the title of the said bills that is stated to require alteration for enabling the appellant herein to remedy the defect pointed out by the licensing authority under the Foreign Trade Policy. Any further processing of their claim before the licensing authority arises under the Foreign Trade (Development & Regulation) Act, 1992 which, even if envisaging clearance from customs authorities for a decision on the closure of the said authorizations is, yet, an event of the future with no relevance on the request made before the competent authority u/s 149 of Customs Act, 1962 and should not have been a criterion for deciding upon the said request. In view of the settled position, elaborated in Haldiram Foods International Pvt Ltd.[2020 (12) TMI 1229 - CESTAT MUMBAI], on the irrelevance of the deadline stipulated in the circular of Central Board of Excise & Customs (CBEC) relied upon in the impugned order, we set aside the rejection of the applications for amendment and direct the original authority to decide the matter afresh within the framework of section 149 of Customs Act, 1962 on the propriety of the changes sought for in the shipping bills. Appeal is, accordingly, disposed off.
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