Conversion of free shipping bills into Advance License/ DEPB/ DFRC/ Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another - regarding

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....of India Ministry of Finance & Company Affairs Department of Revenue Sub : Conversion of free shipping bills into Advance License/ DEPB/DFRC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another - regarding. Kind attention is invited to DOR Circular Nos.6/2003-Cus. dated 28.1.2003 and 40/2003-Cus. dated 12.5.2003 in terms of which conversion of ....

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....he Customs Act and Customs & Central Excise Duties Drawback Rules, 1995. Rule 12 of the Customs & Central Excise Duties Drawback Rules contain the details of statement/declaration to be made by the exporter at the time of export of goods for the purpose of availing drawback. Proviso to Rule 12(1)(a) of ibid rules empowers the Commissioner to grant exemption from observance of the provisions of R....

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....ll Industry Rates of drawback and it would not apply to brand rate of duty drawback, where rate is claimed in terms of Rule 6 or Rule 7 of the Customs & Central Excise Duties Drawback Rules. 3.2 As regards permitting conversion of free shipping bills into Advance Licence /DEPB/DFRC shipping bills is concerned, it is true over a period of time, with liberalization having been ushered in the Custo....

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.... should only be allowed where the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or customs due to any dispute. Such conversion may be permitted on merits by the Commissioner on case to case basis subject to the following conditions : a) The request for conversion is made by the exporter within one month of the denial/rejection of the benefit claimed. ....