CONVERSION OF SIPPING BILL FROM A.A to DBK

[GANESH IYER]

is there any case law regarding the conversion of shipping bill from Advance authorization to Draw back after the shipment is completed..

can we apply for section 149 for amendment??

[Rajagopalan Ranganathan]

Sir,

Please go through the Circular of CBEC reproduced hereunder which i hope will clarify your points.: -

Circular No. 36/2010-Customs - New Delhi, the 23rd September, 2010

[Ganeshan Kalyani]

Sir, both the Circulars are in support of the querist. Thanks.

[KASTURI SETHI]

Really Sh.Ranganathan Sir has worked hard. Appreciable.

[Suryanarayana Sathineni]

Dear Friends,

In my experience, though the circulars are in favour of the exporter, unfortunately, the Department is not giving permission for conversion citing so many reasons. The Department despite taking their own time, the required permission is not being given.

This is only my experience and there is nothing wrong in trying to experience the departmental queries.

Best Regards

Suryanarayana

[Ganeshan Kalyani]

Thanks for sharing your experience. Though the practical aspect is cumbersome an assessee should try to his level best to get the benefit of the law which is already there in the act. Thanks.

[GANESH IYER]

Thanks for the response..

AI Summary

Debate on using Section 149 to amend shipping bills post-shipment for conversion to Drawback; persistence advised despite challenges. A query was raised about converting a shipping bill from Advance Authorization to Drawback after shipment completion and whether Section 149 can be applied for amendment. Respondents referred to CBEC Circular No. 36/2010-Customs, which supports the querist's position. However, one participant noted that despite favorable circulars, the customs department often denies conversion requests, citing various reasons. They encouraged persistence in seeking the benefits allowed by law. The discussion highlighted both legal support and practical challenges faced in obtaining departmental approval for such conversions.