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        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.

        <h1>Conversion of shipping bills permitted subject to commissioner discretion and no fraud, preserving eligibility for export promotion schemes.</h1> Conversion of free shipping bills into Advance License/DEPB/DFRC/Drawback shipping bills and conversions between export promotion schemes may be permitted by the Commissioner on merits, subject to the conditions in Para 4(a),(b) and (c) of the earlier circular and the additional requirement that the exporter has not availed benefit of any export promotion scheme and that no fraud, suspected manipulation, or investigations have been initiated regarding those exports.

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