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2011 (2) TMI 612
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....msp;The appellants filed a Free Shipping Bill and subsequently they approached the Customs authorities for conversion of the Free Shipping Bill to Drawback Shipping Bill. I find Circular No. 4/2004-Cus., dated 16-1-2004 produced by the learned counsel clarifies in para 3.1 that no provision exists for permitting conversion of Free Shipping Bill into Drawback Shipping Bill under the relevant Custom....