Rejection of conversion of shipping bill unjustified as no time limit prescribed u/s 149

Gupta Enterprises Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that when no time limit is prescribed under Section 149 of the Customs Act, 1962 the department cannot reject the request for conversion of shipping bill. Facts- The appellant exported goods under various shipping bills indicating a claim for benefit under the Focus Product Scheme as per Chapter 3 of the Foreign Trade Policy. The goods were eligible for all Industry Rate of duty drawback. They had inadvertently omitted to claim the drawback applicable to the exported goods under the scheme. The appellant then fil...