2026-VIL-1461-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Post-export conversion of Free Shipping Bills - Amendment of documents - Appellant Merchant Exporter exported Iron Ore Fines under Free Shipping Bills although possessing valid EPCG Authorisations but inadvertently omitted to mention the EPCG License numbers in the Shipping Bills due to clerical oversight. The appellant filed an application for conversion of Free Shipping Bills into EPCG based Shipping Bills after more than eight years of export. The lower authorities rejected the conversion request solely on the ground that the request was made after the time period prescribed under the Board Circular dated 23.09.2010 and Notification No.11/2022-Cus.(NT) dated 22.02.2022, thereby treating the application as time-barred - Whether the request for conversion of Free Shipping Bills to EPCG Shipping Bills could be rejected solely on the ground of time-bar when documentary evidence of eligibility existed at the time of export and all substantive conditions for the export promotion scheme were satisfied - HELD - The rejection of the conversion request on the sole ground of time-bar is not sustainable in law. Section 149 of the Customs Act, 1962 contains no limitation period for amendment of documents. The time limit of three months prescribed in Board Circular dated 23.09.2010 under Paragraph 3(a) has been held by various High Courts to be ultra vires Section 149. The Notification No.11/2022-Cus.(NT) dated 22.02.2022 prescribing one year limitation has no retrospective application to exports effected in 2007. The proviso to Section 149 requires existence of documentary evidence at the time of export and this condition was satisfied as all necessary export documents and evidence were available. Substantive export benefits cannot be withheld on account of procedural or clerical lapses when the exporter's eligibility is otherwise established - The rejection of the conversion request of the Shipping Bills, on the sole ground of time-bar is not legal, hence, the same stands set aside - The time limits specified under the Board Circular dated 23.09.2010 and Notification No.11/2022-Cus.(NT) dated 22.02.2022 have no application in respect of the Free Shipping Bills under consideration in the present appeal – The appeal is allowed
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