Home Case Index All Cases Customs Customs + AT Customs - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 165 - AT - CustomsConversion of shipping bills - conversion of free shipping bills under scheme Code 00 to Export Promotion Capital Goods Scheme (EPCG) under scheme Code 11 - conversion denied in terms of Circular No. 36/2010 dated 23.09.2010 - the contention of the Respondent Department is that the departmental officers are bound by the Circular issued by the Department - HELD THAT:- The sanctity of such Circulars was examined by the Hon’ble Supreme Court in the case of BENGAL IRON CORPORATION VERSUS COMMERCIAL TAX OFFICER [1993 (4) TMI 277 - SUPREME COURT], where it was held that Law is what is declared by this Court and the High Court - to wit, it is for this Court and the High Court to declare what does a particular provision of statute say, and not for the executive. Of course, the Parliament/Legislature never speaks or explains what does a provision enacted by it mean. An identical issue has come up for consideration before the coordinate bench of this Tribunal in case of M/s Indian Oil Corporation Limited vs. Commissioner of Customs [ 2019 (11) TMI 1338 - CESTAT CHENNAI ] where it was held that the request for conversion of the shipping bill cannot be disallowed by pressing into the application of time limit prescribed by the Board in its circular dated 23.9.2010. The impugned order cannot be sustained and is being set aside - The appeal is allowed by way of remand to the original adjudicating authority for conversion of free shipping bills to EPCG shipping bill.
|