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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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• Issue-wise legal analysis
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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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.... 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....

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....t has also come to notice of the Board that the Tribunals in a series of judgments have held that amendment to shipping bill after export of goods is governed by the proviso to section 149 of the Customs Act, 1962 and if the requirements of the said proviso are satisfied, conversion of shipping bill should be allowed. The conversion of the shipping bill from one scheme to another cannot be linked ....

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....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 bil....

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.... exporter has not availed benefit of the export promotion scheme under which the goods were exported and no fraud/ misdeclaration /manipulation has been noticed or investigation initiated against him in respect of such exports. 4. Free shipping bills (shipping bills not filed under any export promotion scheme) are subject to 'nil' examination norms. Conversion of free shipping bills into EP sche....

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