https://www.taxtmi.com/highlights?id=62024 Request for conversion of free shipping bills to advance authorization shipping bills rejected - there is no requirement under section 149 of the Customs Act, 1962 that the conversion can be allowed only if the goods have been subjected to physical examination. Therefore, the rejection of the request for conversion on the ground that physical examination was not conducted before export is without any legal basis.- AT en-us Sat, 19 Feb 2022 16:18:16 +0530 Sat, 19 Feb 2022 16:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62024 Request for conversion of free shipping bills to advance authorization shipping bills rejected - there is no requirement under section 149 of the Customs Act, 1962 that the conversion can be allowed only if the goods have been subjected to physical examination. Therefore, the rejection of the request for conversion on the ground that physical examination was not conducted before export is without any legal basis.- AT Highlights Customs Sat, 19 Feb 2022 16:18:16 +0530 https://www.taxtmi.com/highlights?id=62024