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Case Remanded: Conversion of Free Shipping Bills to Drawback Bills Without Approval Under 1995 Rules Requires Further Review.

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....Conversion of free shipping bills to drawback shipping bills - Neither the appellant have approached the Commissioner for establishment of identity of goods or for relaxation of conditions prescribed under Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995, nor the adjudicating authorities have examined that aspect - matter remanded back - AT....

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