9911796707
TMI Blog2023 (6) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... f Shipping Bills filed during the period between 01.04.2015 to 31.08.2015 in respect of the exports made thereunder. The amendment applications filed by the appellants were rejected by the Learned Commissioner of Customs (Export), Mumbai vide the impugned order dated 29.06.2022. The reason assigned by the original authority for rejection of the amendment applications was that the conditions laid down under para 3(a) of the Circular No. 36/2010-Cus. dated 23.09.2010 have not been complied with by the appellants. Further, he has also held that the MEIS benefit in respect of the subject Shipping Bills claimed before the DGFT was also rejected by the authorities. Feeling aggrieved with the impugned order, the appellants have filed this appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... narrow compass for consideration as to whether the application filed for amendment of the Shipping Bills can be entertained in terms of the statutory provisions contained in the customs statute. The statutory provisions contained in Section 149 ibid during the relevant period is extracted herein below: "SECTION 149. Amendment of documents. -Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended: Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been prescribed and if in any specific statutory provision of law, no time period has been prescribed, then such circular could not have been issued by the CBEC. As rightly submitted by Mr. Namboodiri where the legislature wanted to prescribe any time limit for taking action like Section 128, 129 and 130 etc., of the Act, such time limit has been specifically laid down in the relevant provisions of the Act. When no time limit for making a request for amendment of any document is specified under Section 149 of the Act, it is clear that the legislature has not thought fit to restrict the scope of this provision for the amendment of the documents in terms of the time limit for making a formal request for such amendment. Moreover, Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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