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2022 (5) TMI 879 - HC - CustomsMEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - non-complisance with the mandatory requirement of specifically mentioning the intention to avail benefit under the MEIS Scheme as per the Foreign Trade Policy - whether amendment sought was in nature of change which may require evidence to prove or not? - correctness of amendment in shipping bills after a period of about 2-3 years from the export of the concerned goods - HELD THAT:- The Tribunal took the view that the amendment claimed in the shipping bills cannot be said to be in the nature of changing the shipping bills, for which evidence may have to be led. According to the Tribunal, the assessee is not intending to change the description of the goods or quantity of the goods. The argument on behalf of the Revenue is that once the goods are exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the assesee has claimed amendment in the shipping bills. The argument of the Revenue as regards the delay would not hold good in view of the decision of this very High Court in the case of MESSRS MAHALAXMI RUBTECH LTD. VERSUS UNION OF INDIA [2021 (3) TMI 240 - GUJARAT HIGH COURT], wherein this Court took the view that Section 149 of the Act does not prescribe any time period and in such circumstances, the Circular, which was issued by the CBEC providing for three months time period to make a request for conversion from the date of the LEO was declared to be ultra vires Articles 14 and 19(1)(g) of the Constitution. Appeal dismissed.
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