Shipping Bill Conversion Allowed Because Limitation Act Does Not Apply: CESTAT Mumbai

Commissioner of Customs Vs ADF Foods Ltd. (CESTAT Mumbai)

The Customs, Excise and Service Tax Appellate Tribunal Mumbai dismissed the Revenue’s appeal challenging the Commissioner’s order that had permitted conversion of shipping bills for a three-year period from one export promotion scheme to another. The background showed that the exporter’s request for conversion covering about ten years had earlier travelled to the Tribunal, which on 26.06.2025 decided the matter in favour of the exporter. The Tribunal had held that Article 137 of the Limitation Act, 196

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