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of <h1>Conversion allowed for passbook shipping bills under Rule 17 after March 31, 1997 deadline with proof from port</h1> Exporters who filed shipping bills before March 31, 1997, under the old passbook scheme but whose bill of lading or mate receipt dates fall on or after April 1, 1997, may apply for conversion of these passbook shipping bills into drawback shipping bills. This conversion is allowed as a relaxation of rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995, under the Central Government's authority in rule 17. Applications must be submitted individually to the Directorate of Drawback, accompanied by a factual report from the port of shipment. The old passbook scheme expired on March 31, 1997, and no further credits under it are granted after that date. This measure addresses exporters' concerns regarding credit eligibility under the expired scheme when export documentation dates extend beyond the scheme's validity.
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