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2019 (5) TMI 492 - HC - CustomsAmendment / conversion of shipping bill - Time Limitation - Whether the 2nd respondent tribunal was right in holding that the 1st respondent is entitled to the benefit of the Circular No.36/2010, dated 23.09.2010 and that the period of limitation of 3 months under the said circular is not applicable to the 1st respondent as Section 149 does not impose any period of limitation? HELD THAT:- The order passed by the Tribunal is remanding the matter for consideration of the adjudicating authority to examine the documents on the basis of which amendment is sought and also to ensure as to whether those documents were available at the time of filing of the shipping bills or not, and if those documents on the basis of which amendment is sought were available at the time of filing of the shipping bills, then the respondent/importer is entitled for conversion of the shipping bills from Advance Licence Scheme to DEPB Scheme. There is no substantial question of law involved in this appeal - Appeal dismissed.
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