Post-export conversion of shipping bills enables amendment to instrument-based schemes under Customs Act authority. Definitions designate that Conversion means amendment of a shipping bill or bill of export declaration to one or more instrument based schemes after export; Instrument based scheme involves use of instruments referenced in the Customs Act; undefined terms take meanings from the Customs Act; and the competent authorities are the Jurisdictional Chief Commissioner of Customs and the Jurisdictional Commissioner of Customs having jurisdiction over the customs station from which the export took place.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Post-export conversion of shipping bills enables amendment to instrument-based schemes under Customs Act authority.
Definitions designate that Conversion means amendment of a shipping bill or bill of export declaration to one or more instrument based schemes after export; Instrument based scheme involves use of instruments referenced in the Customs Act; undefined terms take meanings from the Customs Act; and the competent authorities are the Jurisdictional Chief Commissioner of Customs and the Jurisdictional Commissioner of Customs having jurisdiction over the customs station from which the export took place.
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