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2023 (7) TMI 890 - AT - CustomsCondonation of delay of 3 years - Conversion of shipping bill from one scheme to another - DFIA to Drawback Scheme - time limitation - Section 149 to the Limitation Act, 1963 - HELD THAT:- An agreement arrived at in the absence of any period having been prescribed in the statute especially for Section 149, the reading of general period of limitation under Article 137 of the Limitation Act, 1963 of three years appears proper - It is accordingly held that when the period has not been specifically provided in the statute, period upto three years can be construed as a reasonable period and all concerned can act accordingly. It is also pointed out that under general law of limitation the courts are allowed to condone the period of three years as mentioned in the Limitation Act, as per the specific circumstances on case to case basis. Appeal allowed to the extent that amendment under section 149 will be duly considered by proper officer.
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