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2023 (3) TMI 78 - HC - CustomsConversion of shipping bills from Duty Drawback Scheme to DFIA Scheme - Export of goods under DIA Scheme as well as Duty Drawback scheme - whether the conversion of Drawback shipping bills can be allowed to DFIA Scheme or not? - HELD THAT:- No error, not to speak of any error of law could be said to have been committed by the tribunal in passing the impugned order. Section 149 is applicable at the relevant point of time. In fact, the questions as proposed by the revenue cannot be termed as substantial questions of law as the issue is squarely covered by a decision of this Court in the case of INTER CONTINENTAL (INDIA) VERSUS UNION OF INDIA [2002 (2) TMI 129 - HIGH COURT OF GUJARAT AT AHMEDABAD] and the same is also upheld by the Supreme Court in UNION OF INDIA & OTHERS VERSUS INTER CONTINENTAL (INDIA) [2008 (4) TMI 23 - SUPREME COURT]. The above mentioned judgment of Gujarat has attained finality as in the proposal for fling SLP before Hon’ble the Supreme Court of India against order of High Court, it has been decided not to file SLP in this case (A-2). It has been observed in the letter that the products are covered under the above mentioned 126 shipping bills i.e Biscuits and Confectioneries, were notified under the SION norms. Thus, they were held to be eligible to claim the benefit of DFIA. Section 149 of the Customs Act, 1962 lays down that any import/export document may be considered for conversion subject to satisfaction of the proper officer without having any limitation. No time period is prescribed in Section 149 for conversion of bills and any policy providing for time period is ultra vires - appeal dismissed.
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