Conversion of passbook shipping bills allowed where shipping bill filed before expiry but bill of lading issued after; exporters may apply. Conversion of passbook shipping bills to drawback shipping bills is permitted where the shipping bill was filed before the passbook scheme expired but the bill of lading or mate receipt was dated on or after expiry. This is a relaxation of Rule 13 under the powers of Rule 17. Exporters must apply individually to the Directorate of Drawback and supply a factual report from the port of shipment in accordance with Ministry instructions.
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.
Conversion of passbook shipping bills allowed where shipping bill filed before expiry but bill of lading issued after; exporters may apply.
Conversion of passbook shipping bills to drawback shipping bills is permitted where the shipping bill was filed before the passbook scheme expired but the bill of lading or mate receipt was dated on or after expiry. This is a relaxation of Rule 13 under the powers of Rule 17. Exporters must apply individually to the Directorate of Drawback and supply a factual report from the port of shipment in accordance with Ministry instructions.
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