https://www.taxtmi.com/circulars?id=925 Conversion of DEEC Shipping Bills into Pass Book Shipping Bills is permitted where the Advance Licence becomes effectively unutilised for the relevant exports through payment of duty and interest or by transferring the debit entry against another valid licence or DEEC, provided the Assistant Commissioner of Customs is satisfied that the other Pass Book Scheme conditions for credit are met. Where exports under an Advance Licence occurred from multiple ports, conversion for exports from ports specified under the Pass Book Scheme may be effected by deleting the relevant shipping bill from Part F of the DEEC, subject to export obligation implications. en-us Mon, 05 Aug 1996 00:00:00 +0530 Fri, 18 Jul 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=925 Conversion of DEEC Shipping Bills into Pass Book Shipping Bills is permitted where the Advance Licence becomes effectively unutilised for the relevant exports through payment of duty and interest or by transferring the debit entry against another valid licence or DEEC, provided the Assistant Commissioner of Customs is satisfied that the other Pass Book Scheme conditions for credit are met. Where exports under an Advance Licence occurred from multiple ports, conversion for exports from ports specified under the Pass Book Scheme may be effected by deleting the relevant shipping bill from Part F of the DEEC, subject to export obligation implications. Circulars Customs Mon, 05 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=925