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2019 (11) TMI 736 - HC - CustomsAmendment in shipping bill - time limitation - request for conversion of free shipping bill to advance license shipping bill being rejected on the basis of time limit as prescribed by Circular No. 36/2010-Cus dated 23.09.2010 by the Adjudicating Authority - HELD THAT:- Tribunal was not justified in adopting the approach that it did. 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 same could be made within a reasonable period. The conversion sought by the respondent was from free shipping bill to advance license shipping bill. The petitioner could not have entertained the application for such conversion without examination of the records. It was not fair to expect the Department to maintain, and be possessed of, the records after passage of five long years – when the respondent made its application for such conversion. Appeal allowed.
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