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Court Allows Conversion of Free Shipping Bills to Drawback Bills to Prevent Unintended Export Taxes.

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Full Text of the Document

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....Conversion of free shipping bills to drawback shipping bills after export - If the duty drawback is not allowed to the appellant, the appellant is perforce required to export the taxes, which gets included in the FOB value. In our view, this being not the intention, conversion of free shipping bills into drawback shipping bills needs to be allowed - AT....

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