Manner and time limit for applying for post export conversion of Shipping Bill in certain cases
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....sion of Shipping Bill in certain cases.- (1) The application for conversion shall be filed in writing within a period of one year from the date of order for clearance of goods under sub-section (1) of section 51 or section 69 of the Act, as the case may be: Provided that the jurisdictional Commissioner of Customs, having regard to the circumstance under which the exporter....
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