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2022 (7) TMI 725 - HC - CustomsSeeking amendment in the shipping bills - conversion from Drawback Scheme to Advance Authorization Scheme - seeking adjustment of the expenses made under the shipping bills towards export obligation - grant of Export Obligation Discharge Certificate (EODC) under the said scheme - sixth shipping bill rejected on the ground that documentary evidence has not been produced - HELD THAT:- Mr. Namboodiri states that all documentary evidence had been produced but if Respondent No.3 wants these documents again petitioner would provide the same during the personal hearing. As regards five shipping bills that came to be rejected on the ground of being time barred, Respondent No.3 has relied upon Circular No.36/2010-Customs dated 23rd September, 2010 - HELD THAT:- A Circular could not have been issued by the Central Board of Excise & Custom (CBEC) providing for three months time period to make a request for amending the shipping bills. This is because in Section 149 of the Act no time period has been prescribed and if in any specific statutory provision of law, no time period has been prescribed, then such circular could not have been issued by the CBEC. As rightly submitted by Mr. Namboodiri where the legislature wanted to prescribe any time limit for taking action like Section 128, 129 and 130 etc., of the Act, such time limit has been specifically laid down in the relevant provisions of the Act. When no time limit for making a request for amendment of any document is specified under Section 149 of the Act, it is clear that the legislature has not thought fit to restrict the scope of this provision for the amendment of the documents in terms of the time limit for making a formal request for such amendment. Moreover, Section 149 of the Act or any other provision of the Act does not confer any power or jurisdiction over the Board for laying down any time limit for operating this provision in respect of the amendment of documents. Therefore, the time limit of three months laid down vide paragraph no.3(a) of the circular is especially illegal and without jurisdiction. Respondent No.3 is directed to consider the amendment application without raising an issue of time limit and dispose the amendment application on merits and in accordance with law - petition disposed off.
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