Court Overturns Rejection of Request to Convert Shipping Bills Due to Reasonable Explanation for Initial Omission.

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....Conversion /amendment of the shipping bills into drawback shipping bills - the appellants have submitted that they had inadvertently omitted to file the declaration that the shipping bills are drawback shipping bills - appellant has given plausible explanation for the omission. The rejection of request for conversion on this ground cannot sustain and requires to be set aside. - AT....