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2023 (12) TMI 611 - AT - CustomsRequest to amend the shipping bill for converting free shipping bill to DEPB shipping bill denied - time limit prescribed for amendment of the shipping bill or not - HELD THAT:- While considering the issue the Tribunal in the matter of M/S. CARBOLINE INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2022 (2) TMI 745 - CESTAT CHENNAI], observed that the exporter realise the mistake in two shipping bills dated 18.04.2018 and 02.05.2018 and request was made for amendment vide letter dated 19.08.2020. In the above circumstances the Tribunal held that ” When the statute does not prescribe any time limit for filing an application for conversion of a shipping bill, the department cannot rely upon a circular to frustrate the provisions contained in the statute. When there is a conflict, the statute will definitely prevail over the Board circular. Though it is admitted that the circular No.36/2010 dated 23.09.2010 fixing time limit of 3 Months is not proper, as held by Hon’ble High Court of Delhi in the matter of COMMISSIONER OF CUSTOMS (EXPORT) VERSUS E.S. LIGHTING TECHNOLOGIES (P) LTD. [2019 (11) TMI 736 - DELHI HIGH COURT], merely because no time limitation is prescribed under Section 149 for the purpose of seeking amendment/conversion, it does not follow that a request in that regard could be made after passage of any length of time. The request by the appellant was to convert shipping bill from free to advance license shipping bill. The Respondent cannot entertain such request for conversion without examination of the records. It is not fair to expect the department to consider the request for such amendment after 5 long years. Thus there is no infirmity in the impugned order rejecting the request for amending shipping bill for converting free shipping bill to DEPB shipping bill 6 years after export of goods. The appeal is rejected.
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