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TMI Blog2024 (2) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... Code-61) on the shipping bills. This resulted in with holding their ROSCTL amount as the shipping bills showed zero value of the scheme. 1.2 The appellant vide Letter dated 23.02.2023, requested for amendment of the shipping bills which had been wrongly filed under Scheme Code EPCG + Drawback (Scheme Code-43). The Original Authority vide order impugned herein rejected the request for amendment of shipping bill on the ground that the request has been filed beyond the period of three Months as stipulated in Board Circular No. 36/2010 dated 23.09.2010. Aggrieved by such order, the Appellant is now before the Tribunal. 2. The Ld. counsel Shri S.J. Vyas appeared and argued for the Appellant. It is submitted by the Ld. counsel that the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . counsel prayed that the appeal may be allowed. 3. The Ld. Authorised Representative Shri M. Ambe appeared for the Department and supported the findings in the impugned order. 4. Heard both sides. 5. The issue to be decided is whether the rejection of the request for amendment of the shipping bills on the ground of limitation is legal and proper? 6. On perusal of the impugned order, it seen that the Original Authority has held in Paragraph 8 that as the request for amendment is made after three Months' time as prescribed in Board Circular No. 36/2010 dated 23.09.2010, the request cannot be granted. The very same issue was considered by the Tribunal in the case M/s. Autotech Industries (India) Pvt. Ltd. (supra). The Board Circular was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. As per Article 137 of the Schedule to The Limitation Act, 1963 any application for which no period of limitation is provided elsewhere is three years from the time when the right to apply accrues. We are unable to refrain ourselves from being not persuaded by these provisions in the Limitation Act to hold that a period of three years would be a reasonable time for filing an application under Section 149. 42. The application dated 9-10-2015 contains request for amendment of Shipping Bills for the years 2012 to 2014. It gives details of shipping bills for three years (Jan., 2012 to Dec., 2014). The second application dated 25-1-2016 made by the appellant is only an afterthought by which appellant has included Shipping Bills from the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision are required to be understood in the context as the Act would provide. In such context, the relevant provisions are Section 2(32) of the Customs Act which defines as to what would be meant by the term "prescribed". Section 2(32) reads thus: "2(32) "prescribed" means prescribed by regulations made under this Act" 18. Further Section 2(35) defines the term "regulations". The same reads thus: "2(35) "regulations" means the regulations made by the Board under any provision of this Act." 19. We may also refer to the provisions of Section 157 of the Customs Act, which is the general power to make regulations, which provides that without prejudice to any power to make regulations contained elsewhere in the Customs Act, the Board may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . when the Division Bench, considering the purport of Section 149, as it stood post 2019 amendment, has held the Circular to the extent it incorporates para 3(a) was ultra vires of Article 14 of the Constitution of India as also ultra vires of Section 149 of the Customs Act, 1962. In our opinion, the Assistant Commissioner could not have been oblivious of the settled position in law that once the Gujarat High Court had struck down the Circular considering that the Customs Act has a pan-India operation being a Central Act, following the decision of the Supreme Court in Kusum Ingots & Alloys Ltd. vs. Union of India And Anr. (2004) 6 SCC 254. The decision of the Gujarat High Court on the Circular in question was applicable and binding on all t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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