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2007 (6) TMI 333 - AT - CustomsEXIM - Conversion of free shipping bill into DEPB shipping bill - Held that: - The Circular of the Board No. 4/04 does not mention any statutory bar for denying the conversion claimed by the exporters. By denying export incentives granted by the Government through various schemes, the objective to promote exports will be defeated - appeal allowed - decided in favor of appellant.
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