Circular cannot prescribe particular time period, which is otherwise not provided in a statute

The Principal Commissioner Of Customs, Mundra Vs LYKIS Limited (Gujarat High Court) From the above Section, it is clear that no time limit is prescribed. We find that the request of the appellant for conversion was rejected on the sole ground of limitation as prescribed under Board Circular No. 36/2010­ Cus. We find that since the time limit has not been prescribed under the act, the same cannot be fixed by way of the circular. Therefore, if at all there is a time limit by way of circular, it is only procedural requirement. Therefore, on this ground of limitation, application could not have b...