https://www.taxtmi.com/caselaws?id=238002 The judgment upheld the Commissioner's order rejecting the request for conversion, citing the lack of necessary declarations in the shipping bill and ARE-2 form, improper examination by an inspector, and absence of relevant documentary evidence at the time of export. The appeal was dismissed, maintaining that the request for conversion could not be considered under the circumstances presented. en-us Thu, 18 Jul 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238002 The judgment upheld the Commissioner's order rejecting the request for conversion, citing the lack of necessary declarations in the shipping bill and ARE-2 form, improper examination by an inspector, and absence of relevant documentary evidence at the time of export. The appeal was dismissed, maintaining that the request for conversion could not be considered under the circumstances presented. Case-Laws Customs Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238002