Conversion
of Shipping Bills from One Scheme to Another – JNPT Public Notice
[Customs Public Notice No. 105 dated 20th October 2010]
The following
Public Notice was issued by the Commissioner of Customs (Export) Jawaharlal
Nehru Customs House on 20th October 2010.
Sub: Conversion of free shipping bills to export promotion scheme
shipping bills and conversion of shipping bills from one scheme to another.
Attention of all exporters, importers, Customs House Agents and members
of Trade and all other concerned is invited to the Board’s circular
No.36/2010-Customs dated 23.09.10 on the subject matter of Conversion of free
shipping bills to export promotion scheme shipping bills and conversion of
shipping bills from one scheme to another.
1. The issue was re-examined by
Board and a clarification was issued vide the above referred circular that
Commissioner of Customs may allow conversion of shipping bills from schemes
involving more rigorous examination (for example, from Advance Authorization /
DFIA scheme to Drawback/DEPB scheme) or within the schemes involving same level
of examination (for example from Drawback scheme to DEPB scheme or vice versa)
irrespective of whether the benefit of an export promotion scheme claimed by
the exporter was denied to him by DGFT/DOC or Customs due to any dispute or
not. The conversion will be permitted in accordance with the provisions of
section 149 of the Customs Act, 1962 on a case to case basis on merits provided
the Commissioner of Customs is satisfied, on the basis of documentary evidence
which was in existence at the time the goods were exported, that the goods were
eligible for the export promotion scheme to which conversion has been
requested. Conversion of shipping bills shall also be subject to conditions as
may be specified by the DGFT/MOC. The conversion may be allowed subject to the
following further conditions.
a)
The request for conversion is made by the exporter
within three months from the date of the Let Export Order (LEO).
b)
On the basis of available export documents etc.,
the fact of use of inputs is satisfactorily proved in the resultant export
product.
c)
The examination report and other endorsements made
on the shipping bill/export documents prove the fact of export and the export
product is clearly covered under relevant SION and or EDPB/Drawback Schedule as
the case may be.
d)
On the basis of S/Bill / export documents, the
exporter has fulfilled all conditions of the export promotion scheme to which
he is seeking conversion.
e)
The exporter has not availed benefit of the export
promotion scheme under which the goods were exported and no fraud/ misdeclaration / manipulation has been noticed or
investigation initiated against him in respect of such exports.
2. Free shipping bills (shipping
bills not filed under any export promotion scheme) are subject to ‘nil’
examination norms. Conversion of free shipping bills into EP scheme shipping
bills (advance authorization, DFIA, DEPB, reward schemes etc.) will not be
allowed.
However, the Commissioner may allow All Industry Rate of duty drawback
on goods exported under free shipping bill, without conversion of such free
shipping bill to Drawback Scheme shipping bill, in terms of the proviso to rule
12(1) (a) of the Customs, Central Excise and Service Tax Drawback Rules,1995.
3. This Public Notice supersedes
the earlier Public Notices issued in the past on this
issue. This Public Notice shall be applicable only to shipping bills filed on
or after the date of issuance of circular by the Board. Till such time as EDI
system is modified to allow conversion of shipping bill in the EDI system,
conversion may be allowed manually.
4 Difficulties faced, if any, in
implementation of the directions may be brought to the notice of the
undersigned.
F.No.S/12-Gen- 42 /08 AM(X)
JNCH