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2023 (9) TMI 530 - AT - CustomsTime limit for amending shipping bills - amendment in shipping bills sought for in the post export shipping bills - Benefit of Merchandise Export from India Scheme (MEIS) on the exportation of goods - HELD THAT:- On reading of the provisions of Section 149 ibid, it is clear that at the time of export there was no such time limit prescribed therein for amendment to the documents etc. However, by amendment brought with effect from 01.08.2019, the said section 149 ibid provided for prescribing the form and manner, time limit, restrictions and conditions subject to which the amendment could be allowed. In the present case, it is found that the application for amendment to shipping bills was submitted to Customs Commissionerate on 04.02.2022, prior to the introduction of these regulations. Thus, there was no specific time limit prescribed for submissions of the application for amendment under Section 149 ibid. The issue arising out of the present dispute is no more res integra in view of the judgment by the Hon’ble Gujarat High Court in the case of THE PRINCIPAL COMMISSIONER OF CUSTOMS, MUNDRA VERSUS M/S LYKIS LIMITED [2021 (2) TMI 261 - GUJARAT HIGH COURT]. In the said order, it has been held that time limit cannot be prescribed for conversion from Drawback scheme to DFIA scheme. There are no merits in the impugned communication dated 03.03.2022, wherein the request of appellant for conversion of shipping bill was denied by the Department. Accordingly, by setting aside the communication, appeal is allowed in favour of the appellant with direction to the Department to consider the application dated 04.02.2022 for necessary amendment in the shipping bills.
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