Admittedly, no physical examination could be carried out. ...

Appellant's request for shipping bill conversion shouldn't be denied solely due to lack of physical exam u/s 74.

October 24, 2017

Case Laws     Customs     AT

Admittedly, no physical examination could be carried out. However, the same cannot be the sole reason for refusal of the request of the appellant for considering the claim for converting the shipping bill and to consider their request for drawback u/s 74

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