Shipping Bill (Post
Export Conversion in
relation to Instrument based
Scheme) Regulations,
2022 Notified
·
Conversion of Shipping Bill Allowed within 18 months
of Export by Commissioner
[Notification No. 11/2022-Customs (N.T.)
dated 22 February 2022]
1. Short title and commencement.
2. Definitions
3. Manner and time
limit for applying for
post export conversion of Shipping Bill in certain
cases.
4. Conditions
and restrictions for conversion of Shipping Bill
G.S.R. (E). In exercise of the powers conferred by
section 157 read with section 149 of the Customs Act, 1962 (52 of 1962), the Board, hereby
makes the following regulations, namely:-
1. Short title and commencement.
(1) These regulations
may be called the Shipping Bill (Post
export conversion in
relation to instrument based
scheme) Regulations, 2022.
(2) They shall come into
force on the date
of their publication
in the Official
Gazette.
(3) These regulations shall apply to
shipping bills or bills of export filed on
or after the date of publication
of these regulations
in the Official Gazette.
2. Definitions
(1) In these regulations, unless
the
context otherwise requires, -
(a) Act
means
the Customs Act, 1962 (52 of 1962);
(b) Conversion
means amendment of
the declaration made in
the shipping bill or bill of
export to any
other
one or more instrument based scheme, after the export goods have been exported.
(c) Instrument based scheme means a scheme involving utilization
of instrument referred to
in explanation 1 to sub-section
(1) of section
28AAA
of the Act.
(d) Jurisdictional Chief Commissioner of Customs means the Principal Chief Commissioner or Chief Commissioner of Customs who has jurisdiction over the Customs station
from where the export has
taken place.
(e) Jurisdictional Commissioner of Customs
means the Principal Commissioner or
Commissioner of Customs who has jurisdiction over the Customs station
from where the export has
taken place.
(2) Words and expressions used in these regulations and not defined but defined in the Act, shall have the meanings as
assigned to them in
the Act.
3. Manner and time
limit for applying for
post export conversion of Shipping Bill in certain
cases.
(1) The application for conversion shall be filed in writing within a period of
one year from the
date
of order for clearance
of goods under sub-section (1) of section 51 or section 69 of
the Act, as
the case may be:
Provided that the jurisdictional Commissioner
of Customs, having regard to the
circumstance under which the exporter was prevented from applying
within the said period of
one year, may consider and decide, for reasons to be recorded in writing, to extend the aforesaid period
of one year
by
a further period of
six months:
Provided further that the jurisdictional Chief Commissioner of Customs, having regard
to the circumstances under which the exporter was prevented from applying within the said
period of one year and six months, may consider and decide, for reasons to be recorded in
writing, to extend the said period of one year and six months by a further period of six months.
(2) For the purpose of computing
the period of one year under sub-regulation (1), the period, during which stay was granted
by
an order of a court or tribunal, shall be excluded.
(3) The jurisdictional Commissioner
of Customs, may, in his discretion, authorize the conversion of
shipping bill,
subject to the following,
namely :
(a) on the basis of documentary evidence, which was in existence at the time the goods
were exported;
(b) subject to
conditions and restrictions
provided in regulation
4;
(c) on payment
of a fee in accordance with Levy
of fees (Customs Documents) Regulations,1970.
(4) Subject
to the provision of sub-regulation
(1), the jurisdictional
Commissioner of Customs shall, where it is possible so to do, decide every application for conversion within a period of thirty days
from the date on which it is
filed.
4. Conditions
and restrictions for conversion of Shipping Bill
(1) The conversion of shipping bill and bill of export shall be subject to the following conditions and restrictions,
namely :-
(a) fulfilment of all conditions of the instrument based scheme to which conversion is being
sought;
(b) the exporter
has not availed
benefit of the instrument based
scheme
from which conversion is being sought;
(c) no condition, specified in any regulation
or notification, relating to presentation
of shipping bill or
bill of export in the Customs
Automated System, has
not been complied with;
(d) no contravention has been noticed or investigation initiated against the exporter under the
Act or any other
law, for the time being in force,
in respect of such exports;
(e) the shipping bill or bill of export of which the conversion is sought is one that had been filed
in relation to instrument based
scheme.
[F. No. 450/108/2017- Cus. IV]