Conversion of free shipping bills to export promotion scheme shipping bills and conversion of shipping bills from one scheme to another - reg.

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....                      All Chief Commissioners of Customs/Central Excise/Customs &Central Excise. All Commissioners of Customs/Customs (P)/Customs &Central Excise /Central Excise. All Director Generals of CBEC, Chief Departmental Representative of Customs Excise & Service Tax Appellate Tribunal. Sir/Madam, Sub: Conversion of free shipping bills to export promotion scheme shipping bills and conversion of shipping bills from one scheme to another - reg. I am directed to invite attention to the Board's Circular No. 4/2004-Cus., dated 16.01.2004 which debars conversion of free shipping bills to Advance License/DFRC/D....

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....scheme) or within the schemes involving same level of examination (for example from Drawback scheme to DEPB scheme or vice versa) irrespective of whether the benefit of an export promotion scheme claimed by the exporter was denied to him by DGFT/DOC or Customs due to any dispute or not. The conversion may be permitted in accordance with the provisions of section 149 of the Customs Act, 1962 on a case to case basis on merits provided the Commissioner of Customs is satisfied, on the basis of documentary evidence which was in existence at the time the goods were exported, that the goods were eligible for the export promotion scheme to which conversion has been requested. Conversion of shipping bills shall also be subject to conditions as may b....