| Date: |
05-01-2000
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| Notification No: |
Customs Circular No 2/2000
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Shipping Bill – Conversion of Free Shipping Bill into Drawback Shipping Bill
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Shipping Bill � Conversion of Free <a href='http://www.eximguru.com/exim/indian-customs/customs-regulations/shipping-bill-and-bill-of-export-form-regulations-1991.aspx'>Shipping Bill</a> into Drawback Shipping
Bill
Circular No.
2 dated 5th January 2000
Attention is invited to the Board�s
Circular No. 48/ 98-Customs dated 15th July, 1998, issued from File
No.609/ 605/ 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 been sent 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 relevant powers for conversion
were delegated to the Jurisdictional Commissioner of Customs more than one 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, may be dealt with
by 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.
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