Conversion of shipping bills allowed only if advance licence is unused and surrendered and customs satisfaction of scheme conditions. Conversion of shipping bills filed on or after 30 May 1995 to the Pass Book Scheme is permitted only where the exporter's Advance Licence has not been utilised, is surrendered to the licensing authority with evidence, and credit is allowed only upon satisfaction by the Assistant Commissioner of Customs that Pass Book Scheme conditions are fulfilled.
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 allowed only if advance licence is unused and surrendered and customs satisfaction of scheme conditions.
Conversion of shipping bills filed on or after 30 May 1995 to the Pass Book Scheme is permitted only where the exporter's Advance Licence has not been utilised, is surrendered to the licensing authority with evidence, and credit is allowed only upon satisfaction by the Assistant Commissioner of Customs that Pass Book Scheme conditions are fulfilled.
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