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Post export conversion defined as amendment of export declarations to instrument based schemes with specified customs jurisdiction. Definitions clarify that conversion means amendment of an export entry to any instrument based scheme after export; export entry includes Shipping Bills, Bills of Export and entries for post or courier exports; instrument based scheme denotes a scheme utilising the instrument referenced in the Act; jurisdictional Chief Commissioner and Commissioner are those with authority over the Customs station from which the export occurred; terms not defined here carry the meanings assigned in the Customs Act, 1962.
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Provisions expressly mentioned in the judgment/order text.
Post export conversion defined as amendment of export declarations to instrument based schemes with specified customs jurisdiction.
Definitions clarify that conversion means amendment of an export entry to any instrument based scheme after export; export entry includes Shipping Bills, Bills of Export and entries for post or courier exports; instrument based scheme denotes a scheme utilising the instrument referenced in the Act; jurisdictional Chief Commissioner and Commissioner are those with authority over the Customs station from which the export occurred; terms not defined here carry the meanings assigned in the Customs Act, 1962.
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