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2023 (1) TMI 1061 - HC - CustomsAmendment in the shipping bill - Export Obligation against the Advance Authorisation - Duty Drawback scheme - Section 149 of the Customs Act, 1962 - HELD THAT:- The judgment under appeal principally proceeded on the extent to which a Circular could prescribe the limits within which a request for amendment of Customs documents can be made. In the case on hand, respondents endeavour to elevate Circular No. 36/2010 to the level prescribed by the regulation. The definition clauses define what constitutes “prescribed” and ‘regulations’. The onus is on the respondents to demonstrate that irrespective of the year in which Circular no. 36/2010 was issued, the Circular still satisfies as one issued as a regulation under the Act by the Competent authority. The reading of Circular No.36/2010 looks more like guidelines for the Officers under Section 149 of the Act. Therefore, the judgment under appeal does not warrant our interference. It is taken note of the omission in excerpting Section 149 in the judgment under appeal. We have reproduced Section 149 of the Act effective from 01.08.2019 and tested the efficacy of Circular 36/2010 in the background of defined words under the Act. Circular No.36/2010 cannot be construed as a regulation issued under the Act. The power and scope of Section 149 are wide and have serious ramifications both for the revenue and the importer/exporter. Therefore, it is in the realm or jurisdiction of respondents herein to make Section 149 operable as prescribed by regulations subject to such terms and conditions as may be stipulated by the competent authority. Appeal disposed off.
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