Conversion of Free Shipping Bills to Drawback Bills Allowed; Physical Examination of Goods Not Mandatory for Duty Drawback.

Benefit of Duty Drawback - All Industry Rates - conversion of 24 free shipping bills to the drawback shipping bills - there was no reason for denying the benefit only on the ground that at the time when the appellant had sought the duty drawback, the goods could not be physically examined. - AT .....

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