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    <title>High Court Overrules Tribunal&#039;s Order on Shipping Bill Conversion, Cites Lack of Commissioner Review Authority.</title>
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    <description>Conversion of free shipping bill into draw back shipping bills - order of the Tribunal remanding the matter to the Commissioner directing conversion of free shipping bill into drawback shipping bill without giving the Commissioner the power to examine the issue would not be justified - HC</description>
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