Commissioner of Customs Vs Intel Technology India Pvt Ltd (CESTAT Bangalore)
CESTAT Bangalore held that no time limit has been prescribed under the statutory provision of Section 149 of the Customs Act hence circular no. 36/2010 dated 23.09.2010 cannot prescribe particular time period which is not provide u/s. 149.
Facts- The respondent, M/s. Intel Technology India Pvt. Ltd., had filed 11 Shipping Bills from 14.05.2020 to 03.07.2021 mentioning that filed for ‘No Foreign Exchange Involved’ (NFEI) instead of Commercial Transaction Mode or against remittance. At a later date on 10.08.2021 and 14.12.2021 to comply with the RBI compliance and to complete the EDPMS process, they requested for amending these 11 Shipping Bills to Scheme Code 21.
The Principal Commissioner in the impugned order taking into consideration the provisions of Section 149 of the Customs Act, 1962 and the CBIC Circular No.36/2010 dated 23.09.2010 allowed conversion of these shipping bills from NFEI 99 to EOU / EPZ / SEZ / EHTP / STP (21) on the ground that they do not claim any export incentive schemes.
On review, the Department is in appeal only on the ground that the request for conversion by the respondent was made after a period of three months.
