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2021 (2) TMI 261 - HC - CustomsBenefit of conversion from Drawback scheme to DFIA scheme - applicability of benefit at any time for the clearances which had taken place almost four years back - benefit on exports made in past after the period of 3 months are over from the date of such export - requirement of fulfilment of Circular No. 36/2010 Cus dated 23.09.2010 or not, as regards time limitation - HELD THAT:- It appears from the materials on record that the respondents herein preferred an application addressed to the Principal Commissioner Customs, Mundra for conversion of 204 shipping bills from Drawback Scheme to Duty Free Import Authorization (DFIA) Scheme. The request came to be rejected by the Principal Commissioner Customs on the ground that the same was time barred. The Principal Commissioner Customs took the view that such a request was made for conversion after three months from the date of the Let Expert Order (LEO) and if such a request is accepted, the same would be contrary to the Circular No.36/2010Cus dated 23.09.2010. In appeal by the respondents before the tribunal, the tribunal took notice of section149 of the Customs Act, 1962. The tribunal noticed that no time limit has been prescribed under the statutory provision of Section149 of the Act. In such circumstances, the Circular cannot prescribe particular time period, which is otherwise not provided in a statute - From Section 149 of Customs Act, it is clear that no time limit is prescribed. The request of the appellant for conversion was rejected on the sole ground of limitation as prescribed under Board Circular No.36/2010Cus. It is found that since the time limit has not been prescribed under the act, the same cannot be fixed by way of the circular. Therefore, if at all there is a time limit by way of circular, it is only procedural requirement. Therefore, on this ground of limitation, application could not have been rejected, particularly when circular prescribing time limit is without authority of any statutory provision, act and rules supported. 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 49 of the Customs Act 1962 - further, in the identical case of Bectors Food Specialities Ltd. (Supra) this Tribunal, Chandigarh after considering the Hon'ble Gujarat High Court judgment in the case of ANIL SHARMA AND 1 VERSUS UNION OF INDIA AND 3 [2017 (2) TMI 50 - GUJARAT HIGH COURT] held that the assessee was entitled for conversion of shipping bill from DBK Scheme to DFIA Scheme. Thus, Section 149 is applicable at the relevant point of time - appeal dismissed - decided against Revenue.
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