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2022 (2) TMI 804 - AT - CustomsRequest for conversion of free shipping bills to advance authorization shipping bills rejected - rejection on the ground of time limitation - rejection also on the ground that goods exported have not been physically examined - Circular No. 36/2010 dated 23.9.2010 - HELD THAT:- The period involved in these shipping bills are after the amendment of section 149 of the Customs Act, 1962 with effect from 1.8.2019. The amended provision states that the proper officer can allow amendment of a document if presented within such time, subject to restriction and conditions as may be prescribed. However, so far there is no notification issued prescribing time limit or stipulating any conditions for amendment of shipping bill. The department has relied upon Board Circular No. 36/2010 dated 23.9.2010. The said Circular was issued prior to this amendment. The Circular stipulates a time limit of three months from the date of issuance of LEO. The said circular being much prior to the amendment of section 149 of the Customs Act, 1962, the same cannot be applied to reject the request for conversion of shipping bill, when the Courts and Tribunal has repeatedly held that when the statute does not provide any time limit, the request for amendment cannot be rejected as time barred applying the Board Circular. The Hon'ble High Court of Madras in the case of CC Vs. Diamond Engineering (Chennai) Pvt. Ltd. [2019 (5) TMI 492 - MADRAS HIGH COURT] Madras High Court considered the issue of time limit of three months stipulated in the Board Circular and held that the same is not applicable. Second ground for rejection for conversion of free shipping bills is that the goods exported have not been physically examined - HELD THAT:- It thus becomes evident that the goods have been stuffed under the supervision of the Preventive Officer who has verified the invoice, packing list etc. before stuffing the goods into the container. Moreover, there is no requirement under section 149 of the Customs Act, 1962 that the conversion can be allowed only if the goods have been subjected to physical examination. Therefore, the rejection of the request for conversion on the ground that physical examination was not conducted before export is without any legal basis. The rejection of request for conversion of free shipping bills to Advance Authorization shipping bills are not justified - Appeal allowed - decided in favor of appellant.
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