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2007 (8) TMI 305 - AT - CustomsRequest for conversion of free ship bills to DEEC scheme shipping bills rejected by Commissioner on ground that if the goods have been exported under free shipping bills, the same cannot be converted under any other beneficial scheme – examination of the goods was done at the factory and sealed containers were allowed to be exported under the shipping bills. As such, there is no possibility of mis-declaration or misuse of the export benefits. As such, request for conversion has to be accepted
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