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2024 (2) TMI 28 - AT - CustomsRejection of the request for amendment of the shipping bills on the ground of limitation - HELD THAT:- As the request for amendment is made after three Months’ time as prescribed in Board Circular No. 36/2010 dated 23.09.2010, the request cannot be granted. The very same issue was considered by the Tribunal in the case M/S. AUTOTECH INDUSTRIES (INDIA) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS CHENNAI IV COMMISSIONERATE [2021 (11) TMI 518 - CESTAT CHENNAI]. The Board Circular was also considered by the Tribunal to hold that during the relevant period, there is no specific time limit prescribed in Section 149 to request for amendment of shipping bill. The Hon’ble High Court of Bombay in the case of COLOSSUSTEX PRIVATE LIMITED AND TODI RAYONS PRIVATE LIMITED VERSUS UNION OF INDIA, THE CENTRAL BOARD OF EXCISE AND CUSTOM, THE DEPUTY COMMISSIONER OF CUSTOM, MAHARASHTRA, THE COMMISSIONER OF CUSTOM NS-II, THE ASSISTANT COMMISSIONER OF CUSTOMS NS-II, RAIGAD, [2023 (9) TMI 313 - BOMBAY HIGH COURT] had occasion to consider the Board Circular prescribing a period of three Months to request for amendment of shipping bill. The Hon’ble Court held that as Section 149 prior to its amendment, does not prescribe any time limit, the Board vide Circular cannot impose a time limit so as to decline the request for amendment of shipping bill. The rejection of request for amendment of shipping bill is not justified. The impugned order is set aside - Appeal allowed.
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