TMI Blog2023 (1) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schemes. In the case on hand, the parties are not at issue with the fine details of exports made by the petitioner through the three shipments covered by the request letter dated 17.06.2020. The petitioner claims that the Bill of Export, by mistake or by inadvertence, did not include the Advance Authorisation details in the respective Bills of Export. For illustration and clarity on the subsequent ground by referring to which the request was turned down, we excerpt Ext.P8 dated 17.06.2020 hereunder: The Deputy Commissioner of Customs Licensing Section, Custom House, Cochin - 682009 Dear Sir, Issuance of No Objection Letter Shipping Bill No: 8909262 dated 18/07/2016 Advance Authorisation Number: 1010059475 dated 11/05/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Circular No. 36/2010-Customs dated 23.09.2010. 2.2 It is relevant to refer to Circular No.36/2010 dated 23.09.2010 at the present stage of our consideration. . The conversion may be permitted in accordance with the provisions of section 149 of the Customs Act, 1962 on a case-to-case basis on merit's provided the Commissioner of Customs is satisfied, on the basis of documentary evidence which was in existence at the time the goods were exported, that the goods were eligible for the export promotion scheme to which conversion has been requested. Conversion of shipping bills shall also be subject to conditions as may be specified by the DGFT/MOC. The conversion may be allowed subject to the following further conditions? a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act. Under the amended provision, time is stipulated for requesting an amendment. In the case on hand, the reasoning of the judgment proceeds more on the ground that Circulars cannot assume the role of principal Act etc. The next limb of the argument is that Circular No.36/2010, dated 23.09.2010, is anterior to the amendment. Still, Circular No.36/2010 dated 23.09.2010 stipulates the time within which the trader could make an application for amendment of the Bill of Export or Bill of Entry, as the case may be. Even if the limitation stipulated by the Circular is applicable, the 5th respondent is well within his jurisdiction in declining to entertain the request for amendment of Bills of Exports, because, admittedly, the request is not ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed means prescribed by regulations made under this Act. Section 2(35) regulations means the regulations made by the Board under any provision of this Act. 6. We have perused the judgment under appeal and taken note of the rival contentions. 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 issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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