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 Please become a Premium member. If you are already a Premium member, login here to access the full content.