Tribunal confirms duty demand for failure to provide export proof in footwear manufacture.

The Tribunal upheld the duty demand of INR 1,64,344 imposed on the appellants for their failure to produce proof of export in the manufacture and export of footwear. The documents submitted were photocopies instead of the required attested copies, leading to the rejection of the appeal and confirmation of the duty demand and penalty.

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The duty demand of rupees 1,64,344/- confirmed on appellants engaged in manufacture and export of footwear for failing to produce proof of export. Documents submitted were photocopies, not attested copies as required. Tribunal upheld duty demand and penalty, rejecting the appeal.

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