{"id":262271,"date":"2022-02-23T12:30:23","date_gmt":"2022-02-23T07:00:23","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=262271"},"modified":"2022-02-23T10:43:06","modified_gmt":"2022-02-23T05:13:06","slug":"shipping-bill-post-export-conversion-in-relation-to-instrument-based-scheme-regulations-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/23\/shipping-bill-post-export-conversion-in-relation-to-instrument-based-scheme-regulations-2022\/","title":{"rendered":"Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page6R_mcid6\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">On February 22, 2022, the Central Board of Indirect Taxes and Customs notifies <\/span><\/span><span id=\"page6R_mcid7\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Shipping Bill (Post export <\/span><span dir=\"ltr\" role=\"presentation\">conversion in relation to instrument based scheme<\/span><span dir=\"ltr\" role=\"presentation\">)<\/span> <span dir=\"ltr\" role=\"presentation\">Regulations, 2022<\/span> in order <span id=\"page3R_mcid6\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">to prescribe manner, time limit, conditions and restrictions in certain cases<\/span> <span dir=\"ltr\" role=\"presentation\">related to <\/span><span dir=\"ltr\" role=\"presentation\">post<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">export conversion of Shipping Bill<\/span> <span dir=\"ltr\" role=\"presentation\">in relation to Instrument based schemes<\/span><\/span>. <br role=\"presentation\" \/><\/span><span id=\"page6R_mcid8\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\"><br \/>\n<\/span><\/span><\/p>\n<h4>Key points:<\/h4>\n<ul>\n<li><span id=\"page6R_mcid17\" class=\"markedContent\"><strong><span dir=\"ltr\" role=\"presentation\">Manner and time limit for applying for post export conversion of Shipping Bill in certain cases<\/span>:<\/strong><br \/>\n<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"text-align: justify;\"><span id=\"page6R_mcid17\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The application for conversion shall be filed in writing within a period of one year from the date of <\/span><span dir=\"ltr\" role=\"presentation\">order for clearance of goods. <\/span><\/span><span id=\"page6R_mcid18\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Provided that the jurisdictional Commissioner of Customs, having regard to the circumstance under <\/span><span dir=\"ltr\" role=\"presentation\">which the exporter was prevented from applying within the said period of one year, may consider and <\/span><span dir=\"ltr\" role=\"presentation\">decide, for reasons to be recorded in writing, to extend the aforesaid period of one year by a further period <\/span><span dir=\"ltr\" role=\"presentation\">of six months:<\/span><\/span><span id=\"page6R_mcid19\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\"><br \/>\n<\/span><\/span><\/li>\n<li><span id=\"page6R_mcid20\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">For the purpose of computing the period of one year, the period, during which <\/span><span dir=\"ltr\" role=\"presentation\">stay was granted by an order of a court or tribunal, shall be excluded.<\/span><\/span><\/li>\n<li><span id=\"page6R_mcid21\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The jurisdictional Commissioner of Customs, may, in his discretion, authorize the conversion of <\/span><span dir=\"ltr\" role=\"presentation\">shipping bill, subject to the following, namely :<\/span> <span dir=\"ltr\" role=\"presentation\">\u2013<\/span><\/span><span id=\"page6R_mcid22\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(a)<\/span> <span dir=\"ltr\" role=\"presentation\">on the basis of documentary evidence, which was in existence at the time the goods were exported;<\/span><\/span><span id=\"page6R_mcid23\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(b)<\/span> <span dir=\"ltr\" role=\"presentation\">subject to conditions and restrictions provided in regulation 4;<\/span><\/span><span id=\"page6R_mcid24\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(c)<\/span> <span dir=\"ltr\" role=\"presentation\">on payment of a fee in accordance with Levy of fees (Customs Documents) Regulations,1970.<\/span><\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page11R_mcid1\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\"><strong>Conditions and restrictions for conversion of Shipping Bill<\/strong>:<\/span> <span dir=\"ltr\" role=\"presentation\">The conversion of shipping bill and <\/span><span dir=\"ltr\" role=\"presentation\">bill of export shall be subject to the following conditions and restrictions, namely :-<\/span><\/span><span id=\"page11R_mcid2\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"text-align: justify;\"><span id=\"page11R_mcid2\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">fulfilment of all conditions of the instrument based scheme to which conversion is being sought;<\/span><\/span><span id=\"page11R_mcid3\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page11R_mcid3\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">the exporter has not availed benefit of the instrument based scheme from which conversion is being <\/span><span dir=\"ltr\" role=\"presentation\">sought;<\/span><\/span><span id=\"page11R_mcid4\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page11R_mcid4\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">no condition, specified in any regulation or notification, relating to presentation of shipping bill or bill <\/span><span dir=\"ltr\" role=\"presentation\">of export in the Customs Automated System, has not been complied with;<\/span><\/span><span id=\"page11R_mcid5\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page11R_mcid5\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">no contravention has been noticed or investigation initiated against the exporter under the Act or any <\/span><span dir=\"ltr\" role=\"presentation\">other law, for the time being in force, in respect of such exports;<\/span><\/span><span id=\"page11R_mcid6\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page11R_mcid6\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">the shipping bill or bill of export of which the conversion is sought is one that had been filed in <\/span><span dir=\"ltr\" role=\"presentation\">relation to instrument based scheme.<\/span><\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>On February 22, 2022, the Central Board of Indirect Taxes and Customs notifies Shipping Bill (Post export conversion in relation to instrument <\/p>\n","protected":false},"author":8808,"featured_media":253516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-262271","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is 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By this amendment, Central Board of Indirect Taxes and Customs (CBIC) elaborates the provisions of import\/export of jewellery sold on e-commerce exchanged through courier, which will come into force with immediate\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBIC","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":245608,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/03\/15\/judiciary\/","url_meta":{"origin":262271,"position":4},"title":"Cal HC | Judiciary \u2013 The policy-making instrument on issues relating to marriage conversion and acceptability in terms of personal laws? Read on","author":"Bhumika Indulia","date":"March 15, 2021","format":false,"excerpt":"Calcutta High Court: The Division Bench of Thottathil B. Radhakrishnan, CJ and Arijit Banerjee, J., held that Judiciary is not the policy-making instrument on issues regarding conversion of marriage in terms of personal laws, though it may sit in Judgment on the validity, the enforceability of any piece of law\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":266261,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/01\/legislations-monthly-roundup-april-2022\/","url_meta":{"origin":262271,"position":5},"title":"Legislations | Monthly RoundUp [April, 2022]","author":"Bhumika Indulia","date":"May 1, 2022","format":false,"excerpt":"MINISTRY OF AYUSH Drugs (4th Amendment) Rules, 2022 On April 04, 2022, the Central Government has notified the Drugs (4th Amendment) Rules, 2022 to further amend the Drugs Rules, 1945. This has come into force on April 4, 2022. READ MORE HERE MINISTRY OF CORPORATE AFFAIRS Nidhi (Amendment) Rules, 2022\u2026","rel":"","context":"In &quot;Legal RoundUp&quot;","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-210.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/262271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=262271"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/262271\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253516"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=262271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=262271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=262271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}