Wait...
  1. Home >
  2. Notifications >
  3. DGFT >
  4. Circular >
  5. DEPB >
  6. Import Export Data, Export Import shipment data from Customs

Online Export Import Data Search

Recent Searches: No Recent Searches
Complete Training Video : Click Here

Date: 01-11-2011
Notification No: DGFT Policy Circular No 44(RE-2010)/2009-14
Issuing Authority: DGFT  
Type: Circular
File No: F. No. 01/94/180/597/AM’11/PC-IV
Subject: Grant of DEPB against free Shipping Bills converted by the Customs Authorities.

Government of India
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhawan, New Delhi-110011

Policy Circular No. 44 (RE-2010)/2009-14

Dated: 01.11.2011

To
All Regional Authorities (RAs);
All Commissioners of Customs;
Exporting Community.

Subject: Grant of DEPB against free Shipping Bills converted by the Customs Authorities.

Para 2.56 of HBP v.1 provides for conversion of EP copy of the Shipping Bill from one scheme to another. The relevant portion of the para is extracted below:-

“Conversion of E.P. copy of shipping bill from one Scheme to Another:

If Customs Authorities, after recording reasons in writing, permit conversion of an E.P. copy of any scheme-shipping bill on which benefit of that scheme has not been availed, exporter would be entitled to benefit under scheme in which shipment is subsequently converted”.

  1. Conversion of free shipping bills to DEPB Shipping Bills were allowed by the Department of Revenue vide Customs Circular No.6/2003-Cus. dated 28.1.2003 whereby Commissioner of Customs were given powers to allow such conversions. In accordance with the instructions, conversions were done by Customs. Subsequently, vide Circular No.4/2004-Cus. dated 16.1.2004 the facility to allow the conversion of free shipping bills to export promotion schemes were withdrawn. In this background, instructions were issued to the Regional Authorities not to grant DEPB benefits against such shipping bills which were converted by the Customs authorities. Some of the exporters approached High Courts claiming that DEPB should be given in cases where the conversions have been allowed by Customs.

  2.  In a case filed by M/s. Estocorp (India) Pvt. Ltd., the Delhi High Court (in a Writ Petition No.14367/2005) allowed the claim of the petitioner for grant of DEPB against converted shipping bills. In their order dated 3.2.2011, the High Court observed that since the petitioner got the shipping bills converted prior to issue of Customs Circular No.4/2004 dated 16.1.2004, the claim cannot be denied.

  3. Therefore, between the two material dates i.e. between 28.1.2003 and 15.1.2004, in case if the Commissioner of Customs has already allowed the conversion of free Shipping Bill to DEPB Shipping Bill, the DEPB claims can be admitted. Accordingly, RAs are instructed to decide the admissibility of DEPB claims. Old cases which were rejected can also be reviewed.

    This issues with the approval of competent authority.

Sd/-
(C. Gangadharan)
Dy. Director General of Foreign Trade
Tele No. 23061562 Ext.250
Email: [email protected]
(Issued from F. No. 01/94/180/597/AM’11/PC-IV)

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 15-11-2019
Notification No. 82/2019-CUSTOMS (N.T.)
Amendment to All Industry Rates of duty drawback effective from 16.11.2019

Date: 15-11-2019
Notification No.83/2019-Customs (N.T.)
Exercise of powers of Commissioner of Customs (Appeals), Delhi in certain cases by Commissioner of Customs (Audit), Delhi

Date: 15-11-2019
Notification No. 84/2019-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver -Reg

Date: 14-11-2019
Notification No. 52/2019 – Central Tax
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 53/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 54/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 55/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 56/2019 – Central Tax
Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

Date: 13-11-2019
Notification No. 31/2015-2020
Notification of ITC (HS), 2017 - Schedule-1 (Import Policy)

Date: 13-11-2019
Notification No. 32/2015-2020
Amendment in import policy of Iron & Steel and incorporation of policy condition in Chapter 72, 73 and 86 of ITC (HS), 2017, Schedule-1 (Import Policy).



Exim Guru Copyright © 1999-2019 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001