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    <title>2022 (12) TMI 1112 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal and permitted the conversion from free shipping bills to Advance Authorization shipping bills for the exporter of Double Layered Laminated Glass. The rejection of the conversion request by the Commissioner of Customs was deemed unjustified, as the appellant had fulfilled the essential requirements for conversion and the delay in seeking conversion was not solely attributable to the appellant. The Tribunal found the denial of the conversion request to be legally flawed and set it aside, granting the requested Scheme Code change for the four shipping bills.</description>
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      <title>2022 (12) TMI 1112 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=431995</link>
      <description>The Tribunal allowed the appeal and permitted the conversion from free shipping bills to Advance Authorization shipping bills for the exporter of Double Layered Laminated Glass. The rejection of the conversion request by the Commissioner of Customs was deemed unjustified, as the appellant had fulfilled the essential requirements for conversion and the delay in seeking conversion was not solely attributable to the appellant. The Tribunal found the denial of the conversion request to be legally flawed and set it aside, granting the requested Scheme Code change for the four shipping bills.</description>
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