2023 (7) TMI 890

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... horized Representative) for the Respondent ORDER Learned Advocate for the appellant informs this court that the issued involved in this matter is conversion of shipping bill from one scheme to another which is already settled by plethora of case law. In the instant case, the conversion has been sought from DFIA to Drawback Scheme. In support of his submission he relies on the following decisions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Tri.-Chennai) * Contemporary Leather Private Limited vs Commr. Of Customs 2021 (12) TMI 293 - CESTAT CHENNAI. 2. Confronted with above case law, learned Authorized Representative relies upon the order in appeal and specially the CBEC Circular No. 36/2010 dated 23.09.2010 which indicates that the exporter can seek conversion in any case within the period of three months from the date of let exp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Considered. 5. We find ourselves in agreement that in the absence of any period having been prescribed in the statute especially for Section 149, the reading of general period of limitation under Article 137 of the Limitation Act, 1963 of three years appears proper. We accordingly, hold that when the period has not been specifically provided in the statute, period upto three years can be constr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X