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2017 (5) TMI 268 - AT - CustomsConversion of shipping bills after export of goods - rejection on account of time bar - case of appellant is that the conversion had been sought u/s 149 of CA, 1962 which does not spell out any time limit as interpreted in the impugned order. It is their submission that circulars, such as no.36/2010-Cus dated 23rd September 2010 of Central Board of Excise & Customs, cannot impose conditions not contemplated in or override the statute itself - Held that: - benefit of scheme arising from any amendment will not be governed by section 149 of Customs Act, 1962 but shall be governed by the circular prescribing conditions thereto which cannot be said to be moored to any provision of the Act - there is no infirmity in the application of time limit to the application for conversion - appeal dismissed - decided against appellant.
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