CIR NO. 2/2000-CUS Dated 05-01-2000
- Document type
- Circular
- Reference no.
- F
- Dated
Conversion of Free Shipping Bills into Drawback SBs
(Amendment to Circular 48/98-Customs dated 15.7.1998
Conversion of Free Shipping Bills into Drawback SBs
Subject: Amendment of Customs and Central Excise Duties Drawback Rules, 1995 to delegate powers to Commissioners of Customs for conversion of free Shipping Sills to Drawback Shipping Bills.
Sir,
Attention is invited to the Board's Circular No. 48/98-Customs dated 15th July, 1998, issued from File No. 609/60S/97-DBK, wherein powers were delegated to the Jurisdictional Commissioners of Customs for allowing conversion of free/DEEC shipping bills into Drawback shipping bills. In the said Circular, it was also provided that for past cases wherever factual reports had already been sent by the Commissioners to the Board (i.e. prior to the issue of the circular) such cases would be decided by the Board.
2. However, the Board have come across cases where the factual reports had presumably beensent from the Customs Houses before the issue of the said circular, but were not received in the Board. Such cases are even now being referred to the Board for decision. -
3. In view of the fact that the Board's decision is based on the factual report and that relevantpowers for conversion were delegated to the Jurisdictional Commissioner of Customs more thanone year back, the issue has been re-examined in the Board and it has been decided that all cases of conversion irrespective of the fact whether factual reports' in these cases were sent by the Commissioner of Customs or not, ma be dealt with b the Customs Houses at their own level in accordance with in the decision contained the Board's Circular No. 48/98 -Customs dated 15.07.98.
4. The receipt of this circular may please be acknowledged
Sd/-
(Sandeep Ahuja)
Under Secretary to the Government of India