TMI Blog2021 (2) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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.36/2010 Cus dated 23.09.2010. In appeal by the respondents before the tribunal, the tribunal took notice of section 149 of the Customs Act, 1962. The tribunal noticed that no time limit has been prescribed under the statutory provision of Section 149 of the Act. In such circumstances, the Circular cannot prescribe particular time period, which is otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA MR ANKIT SHAH , MS SHRUTI S PATHAK FOR THE APPELLANT MR MIHIR JOSHI, SENIOR ADVOCATE WITH MR HARDIK P MODH FOR THE OPPONENT ORDER ( PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA ) 1. This appeal under Section 130 of the Custom Act, 1962 [for short 'the Act, 1962'] is at the instance of the revenue and is directed against the order passed by the Customs, Excise Appellate Tribunal, Western Zonal Bench, Ahmedabad dated 04.02.2020 in the Custom Appeal No.12215 of 2019 preferred by the respondent herein against the order of the Principal Commissioner, Customs, Mundra dated 24.07.2019, by which, the tribunal allowed the appeal. 2. The revenue has proposed the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.36/2010 Cus dated 23.09.2010. 5. In appeal by the respondents before the tribunal, the tribunal took notice of section 149 of the Customs Act, 1962. The tribunal noticed that no time limit has been prescribed under the statutory provision of Section 149 of the Act. In such circumstances, the Circular cannot prescribe particular time period, which is otherwise not provided in a statute. The tribunal while allowing the appeal of the respondents herein observed as under: 4. We have heard both the sides and perused the records. We find that the appellant has sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... binding as same is not statutory provision in terms of section 49 of the Customs Act 1962. We further find that 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 Vs. Union of India - 2017 (350) ELT 322 (Guj.) held that the assessee was entitled for conversion of shipping bill from DBK Scheme to DFIA Scheme. We after going through the said decision find that the circumstances and reason for delay in filing request for conversion was almost identical in the present case. In the case cited of co ordinate Bench of this Tribunal Mumbai dealing with the identical issue in the case of Parley Product Pvt. Ltd (Supra) on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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