TMI Blog2023 (12) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19.08.2020. In the above circumstances the Tribunal held that When the statute does not prescribe any time limit for filing an application for conversion of a shipping bill, the department cannot rely upon a circular to frustrate the provisions contained in the statute. When there is a conflict, the statute will definitely prevail over the Board circular. Though it is admitted that the circular No.36/2010 dated 23.09.2010 fixing time limit of 3 Months is not proper, as held by Hon ble High Court of Delhi in the matter of COMMISSIONER OF CUSTOMS (EXPORT) VERSUS E.S. LIGHTING TECHNOLOGIES (P) LTD. [ 2019 (11) TMI 736 - DELHI HIGH COURT] , merely because no time limitation is prescribed under Section 149 for the purpose of seekin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent to amend the shipping bill for converting free shipping bill to DEPB shipping bill. To support the claim, appellant also produced certificate from Indian Institute of Chemical Technology to prove that both the description are one and the same. However adjudicating authority denied the request by this impugned order. Aggrieved by the same, present appeal is filed before this Tribunal. 2. When the appeal was taken up for hearing, Learned Counsel submits that amendment of Shipping Bill as per section 149 of Customs Act 1962 is permissible and there is no time limit prescribed under the section for seeking amendment. Only condition prescribed under these provisions is that the document based on which amendment is sought should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping bills from 26.06.2005 to 01.10.2005 and amendment was sought only on 18.08.2011. Even if it is assumed that the appellant was waiting for the outcome of the request made by them before the DGFT to submit request for amendment shipping bill, Goods were exported on 20.06.2005 onwards and as per the request of the appellant, Public notice was issued on 05.04.2006. But request for amendment in the shipping bill were made only on 18.08.2011 and no reasonable grounds urged by the appellant for the delay of more than 5 years after receiving amendment by DGFT. The issue regarding conversion of shipping bill in similar case was considered by the Hon ble High Court of Delhi in the matter of E.S.LIGHTING TECHNOLOGIES PVT. LTD. 2020(371) E.L.T.36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve circumstances the Tribunal held that When the statute does not prescribe any time limit for filing an application for conversion of a shipping bill, the department cannot rely upon a circular to frustrate the provisions contained in the statute. When there is a conflict, the statute will definitely prevail over the Board circular. The issue whether the time limit prescribed as per the Board circular will apply was considered by this Tribunal in the case of Autotech Industries (India) Pvt. Ltd. reported in 2021 (11) TMI 518-CESTAT Chennai = 2022 (380) E.L.T. 364 (Tri. - Chennai) and held that time limit of three months prescribed in the above Board circular cannot be applied to reject the request of conversion/amendment of shipping bil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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