TMI Blog2019 (11) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... est for conversion of the free shipping bills to drawback shipping bills. In the present case, it is for conversion from Advance Authorization scheme to duty drawback scheme - the request for conversion of the shipping bill cannot be disallowed by pressing into the application of time limit prescribed by the Board in its circular dated 23.9.2010. The appeal is allowed by way of remand to the original authority for conversion of the shipping bills from Advance Authorization Scheme to duty drawback scheme with consequential benefits if any. - Customs Appeal No. 41572 of 2019 - Final Order No. 41269/2019 - Dated:- 8-11-2019 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) Shri S. Muthuvenkataraman, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for considering afresh with respect to the remaining shipping bills. In such remand proceedings, the Commissioner disallowed conversion in respect of 2178 shipping bills on the ground that the let export order was beyond three months time limit. Against such disallowance of conversion of the shipping bills, the appellant is now before the Tribunal. 2. The ld. counsel Shri S. Muthuvenkataraman appeared on behalf of the appellant. He submitted that the Commissioner has disallowed the conversion of the shipping bills relying upon the Board Circular No.36/2010-Cus. dated 23.9.2010. It is pointed out that there is no time limit prescribed in the provisions of law during the relevant period. The Board s circular cannot limit the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bill cannot be granted. During the relevant period there was no provision under the Customs Act, 1962 prescribing the time limit for conversion of the shipping bill. Further, in the case of Global Calcium Pvt. Ltd. (supra), the request of the assessee was for conversion of the free shipping bills to drawback shipping bills. The Tribunal after considering the submissions observed that the time limit specified in the above circular cannot be applied to deny the request for conversion of the free shipping bills to drawback shipping bills. In the present case, it is for conversion from Advance Authorization scheme to duty drawback scheme. The decision of the Tribunal though appealed by the assessee before the Hon'ble High Court as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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