PUBLIC NOTICE: 15/2004 Date:30.03.04
Sub: Customs – Conversion of free shipping bills into Advance Licence/DEPB/DFRC/Draw back shipping bills and conversion of shipping bills from one export promotion scheme to another –Reg.
Kind attention is invited to Department of Revenue’s Circulars No.06/2003 Cus dtd.28.01.2003 and 40/2003-Cus. Dated 12.05.03 and this office Public Notice No.18/2003 dtd.25.06.03 in terms of which conversion of free shipping bills into Advance Licence/DEPB/DFRC/Draw back shipping bills and conversion of shipping bills from one export promotion scheme to another was permitted subject to specific conditions.
The issue has been re-examined by the Central Board of Excise and Customs and following clarifications are conveyed vide Circular No.04/2004-Cus. Dtd.16.01.04 on allowing such conversion.
On permitting conversion of free shipping bill into draw back shipping bill, in terms of the proviso to Rule 12(1)(a) of the Customs and Central Excise duties Drawback Rules 1995, the Commissioner may examine and consider individual requests on merits and facts in terms of the aforesaid provisions and this relaxation shall only apply in respect of drawback claims pertaining to All 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.
As regards conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills, the same are not to be allowed.
As regards permitting conversion of shipping bills from one export promotion scheme to another is concerned, such conversion should be allowed only when the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or Customs due to any dispute and 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.
b) On the basis of available export documents etc., the fact of use of inputs is satisfactorily proved in the resultant product.
c) The examination report and other endorsements made on the shipping bill/export documents prove the fact of export and the export product is clearly covered under relevant SION and or DEPB schedule as the case may be.
d) On the basis of shipping bill/export documents the exporter is fulfilling all conditions of the Export Promotion Scheme into which 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/misdeclaration/manipulation/investigation is initiated against him in respect of such exports.
This public notice supersedes earlier public notice no.18/2003 dtd.25.06.03.
(P.Karthikeyan)
Commissioner
To:
All as per mailing list of Customs (Trades & Associations)
The ADC/JC/ACs of Customs, Mangalore.
The Deputy/Assistant Commissioner of Customs/Central Excise, Bellary Dvn./Karwar/Hubli.
The Superintendent of Customs, ASU Udupi/CSP Kundapura.
All Superintendent of Customs.
Notice Board.
(Issued from file S-02/06/2003 Exp.)