Fresh guidelines for conversion of various categories of Shipping Bills

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....r conversion of various categories of Shipping Bills Attention of all concerned is invited to the Board's Circular No. 36/2010-cus dated 23.09.10 issued vide F. No. 609/121/2009-DBK of Central Board of Excise & Customs, New Delhi providing fresh guidelines for conversion of various categories of Shipping Bills. It supersedes CBEC's Circular No. 02/2004-Cus. dated 16.01.04 as well as the o....

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....n 149 of the Customs Act, 1962 on a case to case basis on merits provided the Commissioner of Customs is satisfied that, on the basis of the documentary evidence, which was in existence at the time goods were exported, that the goods were eligible for the export promotion scheme to which conversion bas been requested. 3. As per the new guidelines contained in CBEC Circular No. 36/2010-Customs da....

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....ich he is seeking conversion. (e) The exporter has not availed benefit of the export promotion scheme under which the goods were exported and no fraud / mis-declaration / manipulation has been noticed or investigation initiated against him in respect of such exports. 4. Conversion of Free Shipping Bills, i.e. Shipping Bills not filed under any export promotion scheme), which are subject to &#3....