Circular 36/2010 Customs dated 23.09.2010 is ultra vires of section 149 of Customs Act

Colossustex Private Limited Vs Union of India (Bombay High Court)

Bombay High Court held that Para 3(a) of Circular No. 36/2010 Customs dated 23.09.2010 imposing time limits for amending shipping bills is ultra vires of Section 149 of the Customs Act, 1962.

Facts- Petitioner No.1 is a Merchant Exporter and Petitioner No.2 is an Importer as also a Merchant Exporter.

On 20^th September 2018, Petitioner No.2 imported goods under Advance Authorization No.5210042794 dated 9^th October 2018, for carrying out the manufacturing process of final product for the purpose of Export. On 31^st March 2021, Petitioner No.2 was required to export the goods to fulfill its export obligations so as to avail of the benefit of the Advance Authorization on or before 31^st March 2021. On 24^th May 2021, Petitioner No.2 sold the goods to Petitioner No.1. On 25^th May 2021. Petitioner No.2 exported the goods vide Let Export Order dated 25^th May 2021.

On 23^rd September 2021, the Director General of Foreign Trade, vide its notification of the even date, extended Export Obligation Period of specified Advance & EPCG Authorizations for those Advance authorization where the original or extended export obligation period expired during the period between 1^st August 2020 to 31^st July 2021. The Export Obligation period was, accordingly, extended till 31^st December 2021.

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