Proof of export under bond accepted where goods were handed to customs custody and no contrary evidence was shown.

Goods cleared for export under bond were held to be supported by sufficient proof of export where they were handed over to the proper customs officer at the CFS and the AR-4 form recorded such transfer. Once that handover to customs custody was shown, further proof of export was not required unless the department produced evidence that the goods were returned to the exporter or were otherwise not shipped. As no contrary evidence was produced and the export documents were filed within the prescribed period, the proof of export was accepted and the duty demand was unsustainable.

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Issues: Whether the appellants had furnished sufficient proof of export of the goods cleared for export under bond so as to avoid duty demand.

Analysis: The export of the goods to the customs proper officer at C.F.S. was not disputed, and the AR-4 form recorded such handing over. Once goods are handed over to the proper customs authority for export, further proof of export is not required unless the department shows that the goods were returned to the exporter or otherwise not shipped. No such contrary evidence was produced. The record also showed supporting export documents and filing within the prescribed period.

Conclusion: The proof of export was accepted and the duty demand was unsustainable.

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