https://www.taxtmi.com/highlights?id=36660 Admittedly, no physical examination could be carried out. However, the same cannot be the sole reason for refusal of the request of the appellant for considering the claim for converting the shipping bill and to consider their request for drawback u/s 74 en-us Tue, 24 Oct 2017 10:36:49 +0530 Tue, 24 Oct 2017 10:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36660 Admittedly, no physical examination could be carried out. However, the same cannot be the sole reason for refusal of the request of the appellant for considering the claim for converting the shipping bill and to consider their request for drawback u/s 74 Highlights Customs Tue, 24 Oct 2017 10:36:49 +0530 https://www.taxtmi.com/highlights?id=36660