Drawback conversion procedures require standardized factual reports and specified verifications for shipping bill conversions, prompting Standing Orders. Conversion of 'free goods' shipping bills to drawback or DEEC cum Drawback shipping bills is permitted only after Commissionerates furnish standardized factual reports verifying correlation with DEEC/Advance Licence or application, existence of DGFT cancellation/rejection where relevant, supporting manufacturer compliance regarding credits or rebates and identity on shipping bills, presence of customs or agency examination and test reports, treatment of scaled down licences, DEEC examination under drawback rules, use of inputs imported on payment of duty, and documentary proof of extenuating circumstances; Standing Orders should enforce these requirements.
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.
Drawback conversion procedures require standardized factual reports and specified verifications for shipping bill conversions, prompting Standing Orders.
Conversion of 'free goods' shipping bills to drawback or DEEC cum Drawback shipping bills is permitted only after Commissionerates furnish standardized factual reports verifying correlation with DEEC/Advance Licence or application, existence of DGFT cancellation/rejection where relevant, supporting manufacturer compliance regarding credits or rebates and identity on shipping bills, presence of customs or agency examination and test reports, treatment of scaled down licences, DEEC examination under drawback rules, use of inputs imported on payment of duty, and documentary proof of extenuating circumstances; Standing Orders should enforce these requirements.
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