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2008 (3) TMI 198 - AT - CustomsAppellant exported under free Shipping Bill - appellant had imported raw material under Advance Licence - noticing the error, that they have not recorded this export under the advance licence, they filed an application for conversion of free shipping bill to advance licence shipping bill – impugned mistake has arisen due to the reason that the appellant was not aware of the formalities, hence conversion of free shipping bill into advance license shipping bill is allowed
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