Conversion of shipping bills can confer DEPB entitlement when customs authorized conversion before withdrawal, prompting claim admission and review. Directorate General of Foreign Trade instructs Regional Authorities to admit DEPB claims where Commissioners of Customs had permitted conversion of free Shipping Bills to DEPB Shipping Bills during the interim period before the conversion facility was withdrawn, and to review past rejections that fall within that period; entitlement arises where Customs, having recorded reasons in writing, permitted conversion and the exporter did not avail the original scheme benefit.
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 shipping bills can confer DEPB entitlement when customs authorized conversion before withdrawal, prompting claim admission and review.
Directorate General of Foreign Trade instructs Regional Authorities to admit DEPB claims where Commissioners of Customs had permitted conversion of free Shipping Bills to DEPB Shipping Bills during the interim period before the conversion facility was withdrawn, and to review past rejections that fall within that period; entitlement arises where Customs, having recorded reasons in writing, permitted conversion and the exporter did not avail the original scheme benefit.
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