2026-VIL-1883-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Conversion of Free Shipping Bills into Advance Authorization Shipping Bills - Time limit prescribed by Board's Circular - Appellant obtained Advance Authorization for import of specified items for manufacture and export of goods and fulfilled the export obligation, but the Customs House Agents had filed Free Shipping Bills instead of Advance License Shipping Bills - Appellant's request for amendment of the Shipping Bills was rejected and the Tribunal remanded the matter to the Commissioner to examine afresh - The Commissioner again rejected the request on the grounds that there was no further examination of the goods at the port, the endorsements on ARE were contradictory, no examination report endorsed by the Central Excise Officer was submitted and the request was filed with delay as against the time limit in the Board's Circular - Whether the rejection of the request for conversion of Shipping Bills is in order - HELD - There is no dispute as to the availability of the Advance Authorization or the fulfilment of the export obligation. The co-ordinate Bench, in the Appellant's own case relating to the very same Advance Authorization, examined similar factual matrices and allowed the conversion of Shipping Bills - There is no reason to take a different view on the very same factual matrices. The time limit prescribed by the Circular relied upon by the authorities below has been held to be ultra vires the statute, and the rejection of the request on the ground of delay cannot be sustained - The impugned order rejecting the request for conversion of Shipping Bills is set aside and the appeal is allowed
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