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2021 (11) TMI 518 - AT - CustomsRejection of request for conversion of free shipping bills to drawback shipping bills - one of the reason for rejection is that the documents at the time of exports are not available - time limitation - HELD THAT:- There is no such allegation raised in the Show Cause Notice regarding documents not available, which was issued on the basis of these letters. In the Show Cause Notice, the only ground raised is that the request for conversion is time barred. The only requirement under Sec. 149 to allow amendment is that the exporter has to produce documentary evidence which was in existence at the time of export. The department does not specifically dispute the export of goods. The appellants have furnished copies of Shipping Bills, BRC and ARE-1. These documents are sufficient to prove that goods manufactured by them using imported inputs were exported. The ARE-1 document would show that the goods have been removed from the factory for export after it has been examined / verified by the Superintendent of Central Excise - the rejection of request on the ground that appellants did not furnish documents is factually and legally untenable. Time Limitation - HELD THAT:- It can be seen that law allows amendment of the shipping bill even after the goods have been exported. The only requirement, is that the exporter has to produce documentary evidence which was in existence at the time when goods were exported. The question as to whether the conversion of the shipping bills can be allowed at a later stage after exports has been considered in a plethora of judgments. In the decisions relied by the learned counsel for appellant, this issue has been held in favour of the assessee allowing the conversion of shipping bill and reiterating that section 149 of Customs Act, 1962 does not prescribe any time limit - The jurisdictional High Court in the case of MM/S. HEWLETT PACKARD ENTERPRISE INDIA PRIVATE LIMITED VERSUS JOINT COMMISSIONER OF CUSTOMS, DEPUTY COMMISSIONER OF CUSTOMS, THE PRINCIPAL COMMISSIONER OF CUSTOMS, UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [2020 (10) TMI 970 - MADRAS HIGH COURT] observed that the proviso in section 149 permits amendment even after clearance for home consumption, if contemporaneous documents to establish the export are supplied by assessee. In the said case, the writ petitioner imported goods during the period 24.7.2019 to 26.7.2019 by filing 17 bills of entry. The invoices contained an error while mentioning the unit price of the imported products which came to be perpetrated in the Bill of Entry as well. The Customs Act, 1962 being a special law and a complete code in itself it would not be proper to pull in the limitation period under the Limitation Act, 1963 and make it applicable to section 149. More so, because section 149 does not deal with any recovery of duty or refund of duty. It is a section merely to permit amendment in documents. Amendment is purely a procedural requirement. The legislature in its wisdom has not prescribed either in the Act or Rules a time limit to fulfill this procedural requirement - We are unable to refrain ourselves from being not persuaded by these provisions in the Limitation Act to hold that a period of three years would be a reasonable time for filing an application under section 149. The application dated 9.10.2015 contains request for amendment of Shipping Bills for the year 2012 to 2014. It gives details of shipping bills for three years (Jan. 2012 to Dec. 2014) - the rejection of the request for conversion / amendment of Shipping Bills vide letter dated 9.10.2015 (for the period Jan. 2012 to Dec. 2014) is to be set aside - appeal allowed in part.
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