No Prescribed Time limit for Filing an Application for Conversion or Amendment of Documents u/s 149 of Customs Act: CESTAT allows Request for Conversion [Read Order]

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the request for conversion of shipping bills under section 149 of the Customs Act,1962 on the ground of no prescribed time limit applicable for applying conversion or amendment of documents. 

Gupta Enterprises, the appellant assessee exported goods under various shipping bills indicating a claim for a benefit under the Focus Product Scheme as per Chapter 3 of the Foreign Trade Policy and filed a request for conversion /amendment of the shipping bills into drawback shipping bills as provided under Section 149 of the Customs Act. 

The assessee appealed against the order passed by the adjudicating authority for rejecting the request for conversion of the shipping bills filed by the assessee. 

L. Gokulraj, the counsel for the assessee contended that the adjudicating authority rejected the request for conversion based on two grounds. Firstly, there was no examination of the goods exported and secondly, the request for amendment was time-barred. 

Also stated that the package number to be opened for examination will be selected by the system and therefore the rejection of the request on the ground that the consignment was not examined was without basis and no prescribed time limit was defined under section 149 of the Customs Act for applying amending the document. 

Ananda Lakshmi Ganeshram, the counsel for the revenue relied on the decisions made by the lower authorities and contended that the assessee had not established that the omission to file the drawback shipping bills was due to reasons beyond his control. 

The Bench observed that the assessee has given a plausible explanation for the omission and the rejection of the request for conversion on this ground cannot sustain. 

The two-member bench comprising Sulekha Beevi (Judicial) and Vasa Seshagiri Rao (Technical) quashed the order passed by the adjudicating authority of rejection of the request for conversion and allowed the appeal for conversion of the shipping bills filed by the assessee. 

To Read the full text of the Order CLICK HERE

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