TMI Blog2019 (11) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - CUSAA 323/2018 and CM APPL. 49459-49460/2018 - - - Dated:- 6-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Appellant Through: Mr. Amit Bansal, Mr. Aman Rewaria and Ms. Vipasha Mishra, Advocates. Respondent Through: None O R D E R 1. The Commissioner of Customs has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted. In this regard, he placed reliance on the decision of the Supreme Court in State of Punjab Vs. Bhatinda District Co-Op. Milk P. Union Ltd., 2007 (217) ELT 325 (SC), wherein the Supreme Court observed that: It is trite that if no period of limitation has been prescribed, statutory authority must exercise its jurisdiction within a reasonable period. What, however, shall be the reasonable period would depend upon the nature of the statute, rights and liabilities thereunder and other relevant factors. 4. Mr. Bansal points out that, in the present case, the respondent had sought conversion of the license after lapse of five years. After passage of such length of time, the appellant was not in a position to enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quest was made for conversion from one scheme to another after the lapse of long period of more than one year. It was a case of request for conversion and not of amendment inasmuch by converting from one scheme to another, it was not only addition of word cum duty drawback, but change of entire status and character of the documents. Even if it was to be taken as a case of amendment, the proper officer may not be in possession of the documents sought to be amended after lapse of such a long period, particularly when the goods already stood exported. For enabling an exporter to draw the benefits of any scheme, not only physical verification of documents would be required, but as is noted by both the authorities below, the verification o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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