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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 between comparable export schemes if pre existing export documentation proves eligibility within prescribed conditions.</h1> Commissioners of Customs may allow conversion of shipping bills between export promotion schemes on a case by case basis under section 149 of the Customs Act, 1962, provided documentary evidence existing at the time of export proves eligibility for the target scheme and subject to DGFT/MoC conditions. Requests must be made within three months of Let Export Order and satisfy conditions about input usage, shipping bill endorsements, scheme coverage and fulfilment, and absence of fraud or double claiming. Conversion of free shipping bills into EP scheme bills is not permitted, though All Industry Rate drawback may be allowed without conversion.

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