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Regarding conversion of old Passbook <a href='http://www.eximguru.com/exim/indian-customs/customs-regulations/shipping-bill-and-bill-of-export-form-regulations-1991.aspx'>Shipping Bill</a>s into Drawback
Shipping Bills
Circular No. 71dated 23rd December 1997
Representations have been received from Exporters
for grant of credit under the erstwhile passbook scheme, announced in para 54 of
the Exim Policy (1992-97), for certain export consignments for which shipping
bills were filed prior to 31.3.97, but where the date of bill of lading or mate
receipt falls after 31.3.97. The date of export, as per Handbook of Procedures
(Vol.1), related to Exim Policy 1992-97, is taken as the date of bill of lading/
mate receipt, which in such cases, falls after 31.3.97. The old passbook scheme
expired on 31.3.97, and further credits under this scheme are not being granted,
with effect from 1.4.97.
2. In view thereof,
it has been decided that, in the specific cases where the exports were
undertaken under the old pass-book scheme, and a shipping bill was filed prior
to 31.3.97, but where the mate receipt or the bill of lading was issued on or
after 1.4.97, such shipping bills may be considered for conversion into drawback
shipping bills, in relaxation of rule 13 of the Customs and Central Excise
Duties Drawback Rules, 1995, under powers vested in the Central Government under
rule 17 thereof.
3. A request for
conversion of the said shipping bills from pass-book shipping bills to drawback
shipping bills, may be made in individual cases, by the exporters, to the
Directorate of Drawback, Department of Revenue, 3rd Floor, Jeevandeep Building,
Parliament Street, New Delhi-110 001. Relaxation of said rule 13 in each case,
would be granted on receipt of a factual report from the port of shipment of the
export consignment, in pursuance of Ministry's instructions issued vide F.No.
602/ 7/70-DBK (208) dated 1.6.1970 and DBK (197) dated 28.6.1973.
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