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

Conversion of shipping bill from advance authorization to duty drawback supported by CBEC circular; consider amendment under section 149.
Conversion of shipping bill from Advance Authorization to Duty Drawback after shipment is supported by a CBEC circular, and the querist may seek amendment under section 149; however, departmental practice may resist conversion, so exporters should pursue the conversion while preparing to meet administrative objections and delays.