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Conversion of free shipping bills to drawback shipping bills - Neither the appellant have approached the Commissioner for establishment of identity of goods or for relaxation of conditions prescribed under Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995, nor the adjudicating authorities have examined that aspect - matter remanded back - Tri

Customs - Conversion of free shipping bills to drawback shipping bills - Neither the appellant have approached the Commi .....

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