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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>Post-export conversion of export entries: documentary proof, scheme compliance and discretionary customs approval with prescribed fees and time limits.</h1> The Regulations permit post-export amendment of export entries to an instrument based scheme, with written applications within one year of clearance or entry subject to Commissioner and Chief Commissioner extensions; court-ordered stays are excluded. Conversion may be authorised on existing documentary evidence, subject to payment of prescribed fees, fulfilment of all scheme conditions, reversal or non availability of incompatible benefits, compliance with Customs Automated System presentation rules, absence of investigations or contraventions, and that the original entry was filed for an instrument scheme, drawback or export obligation; decisions aimed to be made within thirty days.

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