2026-VIL-1460-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs - Conversion of Shipping Bills - Limitation Period - Appellant requested conversion of shipping bills from Advance Authorization scheme to Duty Drawback scheme. Commissioner rejected the request primarily on ground that conversion request was made beyond three-month period prescribed under CBIC Circular 36/2010-Cus and on ground that Appellant had already availed the Advance Authorization benefit, thereby making conversion impermissible - Whether a time limit of three months for conversion of shipping bills from one export promotion scheme to another scheme prescribed under Circular 36/2010-Cus is valid and enforceable against the provisions of Section 149 of the Customs Act 1962, and whether mere declaration of intent to claim Advance Authorization benefit constitutes actual availment of benefit - HELD – The authorities below have relied upon the decision in the case of M/s. Suzlon Energy Limited, as well as in the case of Anil Sharma Vs. Union of India. The said legal position is no longer holds good as same having been overruled by the Supreme Court in Union of India Vs. Mahalaxmi Rubtech Ltd.. While rejecting the Revenue's Special Leave Petition, the Hon'ble Apex Court held that Circular No. 36/2010-Cus. dated 23.09.2010, prescribing a time limit of three months from the date of “Let Export Order”, was itself ultra vires to Section 149 of the Customs Act, 1962 – Once the export has taken place, the consequential export benefit cannot be denied merely on the ground of limitation prescribed under the said Circular – The impugned order is set aside and the appeal is allowed - Applicability of Notification No. 11/2022-Cus. (N.T.) dated 22.02.2022, whereby a time limit was prescribed for post-export conversion of shipping bills – HELD - The said notification cannot be applied retrospectively to the exports made by the appellant between October, 2019 and January, 2022. Accordingly, the notification has no application to the facts of the present case.
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