Appellant's Denied Request to Convert Shipping Bills Violated Natural Justice; Reconsideration Ordered u/s 149 Proviso.

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....Denial of request of conversion of free shipping bills into drawback shipping bills - Appellant should have been granted opportunity to establish that claim in terms of proviso to Section 149. The impugned order rejecting the request made is hit by the violation of principles of natural justice. - Matter restored back - AT....