Order Date – 23 December 2022

Facts –

• The Appellant, M/s. Fuso Glass India Private Limited is an exporter of “Double Layered Laminated Glass”, filed an application requesting for Scheme Code change from “00-Free Shipping Bill” to “03- Advance Authorization Shipping Bil.
• The request was rejected on the ground that the exporter had violated the conditions / procedures for conversion of shipping bills provided under paragraph 3 of the Board Circular No. 36/2010 dated 23.09.2010 and that the request for Scheme Code conversion was made after five years

Issue –

• Whether rejecting the request of the appellant for conversion of free shipping bills into Advance Authorization shipping bills is in order?

Order –

• The Tribunal held that the delay cannot be attributed to the appellant-exporter alone. The appellant has established its bona fides as the appellant did communicate to the DGFT for issuance of EODC by contending that it had fulfilled the export obligation. Hence there is no delay, much less any delay in terms of paragraph 3(a) of the Board Circular No. 36/2010 ibid.
• The period of limitation for filing an application seeking conversion within the meaning of Section 149 ibid. has not been provided under Section 149, but the same has only been provided in the Board Circular No. 36/2010 ibid. and therefore, denial of conversion on the ground of limitation is clearly unsustainable.
• Hence the appeal stands allowed.