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Rejection of Shipping Bill Conversion Lacks Legal Basis u/s 149 of Customs Act; No Physical Exam Needed.

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....Request for conversion of free shipping bills to advance authorization shipping bills rejected - there is no requirement under section 149 of the Customs Act, 1962 that the conversion can be allowed only if the goods have been subjected to physical examination. Therefore, the rejection of the request for conversion on the ground that physical examination was not conducted before export is without any legal basis.- AT....

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