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2021 (8) TMI 991 - AT - CustomsConversion of shipping bills from duty drawback scheme to advanced authorisation scheme - mistake in the shipping bills occurred - time limitation - HELD THAT:- It is an undisputed fact that the appellant is a manufacturer and exporter of linen and silk fabrics since 1988 and there has not even a single remark or dispute either with the Customs Department or DGFT which has been approved by the respondent. Further, it is found that the mistake in the shipping bills occurred on account of change of the employee who was looking after the import and export of the appellant and as soon as the appellant came to know about the fact of filing of shipping bill under duty drawback in stead of advance authorisation scheme, they immediately reported to Deputy Commissioner seeking amendment of the shipping bill but the same was declined by the Principal Commissioner on the ground that there is a delay in filing the application and secondly export documents were not endorsed by the Customs officer and thirdly that the appellant has not been able to establish the foreign exchange receipt against these exports. Section 149 confers discretionary power to the proper officer to amend the document but that discretion has to be exercised judiciously in order to deliver justice to the parties who makes an application before him. Appellant has produced documents in Volume-I and volume-II along with appeal papers which clearly proves that the goods were exported and the bank realisation certificate are produced evidencing the proof of export to the developed countries like USA, UK, Germany where stringent export laws are followed. Time limitation - HELD THAT:- The provision of Section 149 of the Customs Act, 1962 or the rules or notifications made thereunder does not provide any time limit for amendment or conversion of the documents and it is only through the circular issued by CBEC a period of three months have been prescribed. It has been consistently held by the Tribunal that the time limit prescribed by the CBEC is not binding on the court if the Circular is contrary to the statutory provision, then the statutory provision would prevail. The concerned Customs officer is directed to allow the amendment in the shipping bills but before that the appellant would pay back the duty drawback claimed by them along with interest which will be quantified by the Departmental officer and after the payment of the said amount, the concerned officer allow the amendment in the shipping bills as prayed by the appellant - Appeal allowed.
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