Belated export evidence cannot justify duty and penalty confirmation when certified documents were later produced and remand was ordered.

Belated production of export proof, including mate receipts and AR4 documents, could not by itself sustain confirmation of duty, penalty and interest where the goods were shown to have been exported within the stipulated time and the certified AR4 copy was unavailable at the adjudication stage. The appellant was not to be faulted for non-production of certified documents that were not then available, and the proper course was to reconsider the matter on the basis of the later-produced evidence after giving a hearing. The impugned order was set aside and the matter remanded for fresh consideration on merits.

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Issues: Whether the confirmation of duty, penalty, and interest could be sustained when the proof of export was produced belatedly and the exporter had not been able to place certified documents before the adjudicating authority.

Analysis: The goods were found to have been exported within the stipulated time, and the related mate receipts and AR4 documents supported the claim of export. The certification of the AR4 was done only later, so the exporter could not produce the certified proof at the time of adjudication. In these circumstances, the appellant could not be faulted for non-production of documents that were not then available in certified form. The proper course was to reconsider the matter on the basis of the evidence now produced and after giving the appellant an opportunity of hearing.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration.

Final Conclusion: The dispute was reopened for reconsideration on merits, with the earlier confirmation not allowed to stand.

Ratio Decidendi: A party should not be penalised for failure to produce documentary proof of export when such proof was not yet certified or available before the adjudicating authority, and the matter must be reconsidered on the subsequently produced material.

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