CUS CIR NO.40/2003 DATE 12/05/2003
- Document type
- Circular
- Reference no.
- I
- Dated
Conversion of free shipping bills into Advance license/ DEPB/ DFRC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another
Conversion of free shipping bills into Advance license/ DEPB/ DFRC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another
2. Trade has been representing that in cases where the exporter was forced to file free shipping bill by Customs at the time of export of goods, for the purpose of seeking conversion at a later date it becomes difficult for them to prove this fact. This is because generally no written denial is issued by Customs.
3. The issue has been re-examined in consultation with DGFT/MOC and it is clarified that conversion of free shipping bills into Advance License/ DEPB/DFRC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another (where the benefit of that Scheme has been refused by Customs/DGFT - vide para 4(i) of DOR Circular No.6/2003-Cus.) may be permitted on merits by the Commissioner on case to case basis subject to the conditions specified in Para 4(a),(b) and (c) of DOR Circular No.6/2003-Cus. dated 28.1.2003 and also subject to the following condition :
- "the exporter has not availed benefit of any export promotion scheme and no fraud/or suspected manipulation and no investigations have been initiated against the party in respect of such exports under these shipping bills".
Sd/-
(R K Talajia)
Officer on Special Duty (DBK)
(Please refer CUS CIR NO. 04/2004 DATE 16/01/2004)