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2024 (2) TMI 313 - AT - CustomsRejection of request of conversion of DFIA Shipping Bill to DBK - rejection on the ground of limitation as prescribed under Board Circular No. 36/2010-Cus dated 23.09.2010 - HELD THAT:- It is found that except the limitation, there is no other dispute about conversion of DFIA Scheme to DBK Scheme. Though the appellant had applied for DFIA Licence but the same was not issued and the DGFT had issued a NOC. On that basis the appellant approached the department for conversion of DFIA shipping bill to DBK Shipping bill. In this position, there are no lapse on the part of the appellant. As regard the limitation, it is found that the limitation was provided by way of Circular. The Circular may be binding on the departmental officer but the same cannot be binding on the assessee. This issue has been considered by this Tribunal in the case of M/S. LYKIS LIMITED VERSUS C.C. -MUNDRA [2020 (2) TMI 202 - CESTAT AHMEDABAD] wherein this Tribunal held that It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 149 of the Customs Act 1962. The aforesaid order has been challenged by the Revenue before the Hon’ble Gujarat High Court in THE PRINCIPAL COMMISSIONER OF CUSTOMS, MUNDRA VERSUS M/S LYKIS LIMITED [2021 (2) TMI 261 - GUJARAT HIGH COURT] dealing with one of the specific issue of limitation of three months held that Section 149 is applicable at the relevant point of time. The rejection of the appellant’s request for conversion of DFIA Scheme to DBK Scheme in shipping is absolutely illegal and incorrect - the impugned order set aside - appeal allowed.
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