Attention is invited to the Board’s Circular No. 48/98-Customs dated 15^th July, 1998, issued from File No.609/605/97-DBK, wherein powers were delegated to the Jurisdictional Commissioners of Customs for allowing conversion of free/DEEC shipping bills into Drawback shipping bills, In the said Circular, it was also provided that for past cases wherever factual reports had already been sent by the Commissioners to the Board (i.e. prior to the issue of the circular) such cases would be decided by the Board.

2.         However, the Board have come across cases where the factual reports had presumably been sent from the Customs Houses before the issue of the said circular, but were not received in the Board. Such cases are even now being referred to the Board for decision.

3.         In view of the fact that the Board’s decision is based on the factual report and that relevant powers for conversion were delegated to the Jurisdictional Commissioner of Customs more than one year back, the issue has been reexamined in the Board and it has been decided that all cases of conversion irrespectivge of the fact whether factual reports in these cases were sent by the Commissioner of Customs or not, may be dealt with by the Customs Houses at their own level in accordance with in the decision contained the Board’s Circular No. 48/98-Customs dated 15.07.98.