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    <title>Legal Analysis of Notification No. 21/2025-Customs (N.T.) Dated 3rd April 2025 — Export Entry (Post Export Conversion in relation to Instrument Based Scheme) Regulations, 2025</title>
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    <description>The Regulations permit post-export conversion of shipping bills, bills of export and postal or courier entries into or out of instrument-based incentive schemes, subject to a one-year filing limitation (with specified administrative extensions and exclusions), mandatory contemporaneous documentary proof, compliance with Customs automated system presentation, absence of ongoing investigations, and satisfaction of all conditions of the instrument-based scheme sought; transitional savings treat prior regulatory references as references to the 2025 Regulations.</description>
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