Hindustan Inox Limited Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai held that rejection of request for amendment of shipping bills u/s. 149 of the Customs Act, 1962 on the ground of delay unjustified as legal provisions doesn’t prescribe any specific time limit.
Facts- Common issue of payment of anti-subsidy/ Countervailing Duty (CVD) imposed on the import of stainless steel coils and plates from China under Section 9 of the Customs Tariff Act, 1975, vide Notification No.18/2015-Customs dated 01.04.2015, as amended and consequent to the confirmation of demand proposed in the Show Cause Notice, the appellant had filed for the claim for amendment of the shipping bills under Section 149 of the Customs Act, 1962 and permission for procedural relaxation under Drawback Rules, 2007, all the four appeals have been taken together for disposal of the same.
Conclusion- As regards the rejection of the request for amendment of shipping bills under Section 149 of the Customs Act, 1962, on the ground that there is delay of more than five months in filing the application, we find that the legal provisions do not prescribe any specific time limit and the time limit prescribed under Circular No.36/2010-Customs dated 23.09.2010 has been struck down by a number of judgements of Hon’ble High Courts and Hon’ble Supreme Court
