2024-VIL-1106-GUJ-CU
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CUSTOMS High Court Cases

Customs - Conversion of shipping bills, Time limit - Petitioner made an application for duty drawback and sought conversion of the shipping bills from drawback category to free/EPCG category - the respondent authority rejected the petitioner's application for conversion, relying on the time limit prescribed in the Department Circular - Whether the 3-month time limit prescribed in para 3(a) of Circular 36/2010-Customs for filing the application for conversion of shipping bills is valid and applicable - HELD - The impugned Circular to the extent of para 3(a) prescribing a 3-month time limit for filing the application for conversion is ultra vires Articles 14 and 19(1)(g) of the Constitution of India as well as Section 149 of the Customs Act, 1962 - in Mahalaxmi Rubtech Ltd. v. Union of India, it was held that the omission to file the 'declaration of intent' when all other relevant material is available is not fatal to the petitioner's case, and the respondent authorities cannot turn down the request to convert the shipping bills from free to MEIS, thereby depriving the petitioner of the benefits under the MEIS scheme - the regulations notified in 2022 apply to shipping bills filed on or after the date of publication of the regulations, and hence the time limit prescribed in the 2010 Circular would not be applicable to the petitioner's application filed in 2022 - the impugned order rejecting the petitioner's application for conversion of shipping bills, is quashed and matter is remanded back to the respondent authority to pass appropriate order for conversion of the shipping bills to drawback shipping bills while exercising its powers under Section 149 of the Customs Act – the Petition is allowed
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