TMI Blog2020 (10) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal Act lest the provisions only a binding force. If at all the revenue is facing difficulties in accepting and processing applications for amendment of bills of lading, an amendment to the Principal Act can be suggested in accordance with law and till the pendency of the same, an Ordinance can also be issued. No such stand is taken as evident from Ext.P10 - the action of the respondent cannot be accepted, for, it is an utter violation of statutory provision of Section 149 of the Customs Act. Respondents are directed to issue no objection certification seeking amendment of the bill in accordance with law - Petition allowed. - WP (C). No. 21418 OF 2020 (B) - - - Dated:- 19-10-2020 - THE HONOURABLE MR. JUSTICE AMIT RAWAL FOR THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted item and to export 37,500 kg of it as frozen King Fish stake for a value of ₹ 1,64,39,268.00/- (243,725.25 US Dollars). Similarly 4 th respondent also permitted the petitioner to import 27,000 kgs of frozen Sardine valued at ₹ 1,25,3,037.00/ (18,730.00 US dollars) after processing the import item as per Ext.P2. Similarly with regard to another item ie. 55,000 kgs. of frozen King Fish vide Ext.P3 was also granted. 4. The petitioner was facing shortage of raw material for processing, which was imported from Indonesia and processed at its Plant and exported to various countries as per order placed with the petitioner. The petitioner was in receipt of duty free import of the raw materials since the import was made by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent to issue a no-objection certificate in terms of Section 149 of the Customs Act, 1962, however, the aforementioned application has erroneously been rejected by applying the provisions of circular dated 23.09.2010, Ext.P11, fixing time line for submission of application for no objection certificate as three months. The statutory provisions of the Act cannot be substituted until and unless there is amendment of Act or by causing ordinance. It is settled law that the department cannot alter the conditions of central statute as per their own convenience and whims in fixing the timeline for submitting application for No Objection Certificate and therefore, the impugned action of the respondent is wholly opaque, arbitrary, and fallacious. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the case may be. 9. On the other hand, the respondent rejected the application of the petitioner by relying upon condition No.3a of the Circular which reads thus: The request for conversion is made by the exporter within three months from the date of the Let Export Order (LEO) 10. It is trite law that circulars cannot assume the role of the Principal Act lest the provisions only a binding force. If at all the revenue is facing difficulties in accepting and processing applications for amendment of bills of lading, an amendment to the Principal Act can be suggested in accordance with law and till the pendency of the same, an Ordinance can also be issued. No such stand is taken as evident from Ext.P10. I am afraid the action ..... X X X X Extracts X X X X X X X X Extracts X X X X
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