Section 149 of Customs Act doesn’t not prescribe any time limit: CESTAT Bangalore

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 remittanc

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