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<h1>Successful appeal based on collateral evidence for export verification without original documents, duty demand set aside.</h1> The Tribunal allowed the appeal in favor of the appellant, accepting collateral evidence for export verification in the absence of the original ARE-1. The ... Export - Proof of export Issues Involved:The issue involves the acceptance of collateral evidence for export when the original ARE-1 is misplaced and the demand of duty based on the presumption of goods not being exported.Acceptance of Collateral Evidence for Export:The appellant was required to pre-deposit a certain amount due to the alleged failure to produce the original ARE-1 for the export of shovels. Despite the original document being misplaced, collateral evidence in the form of other documents such as BE was presented. The Tribunal noted that the proof of export cannot solely rely on the original ARE-1 and accepted the collateral evidence provided by the appellant. The documents included an Inspection Report of Central Excise, shipping bills, invoice, ship mate receipts, bill of lading, and a foreign remittance certificate issued by the bank. The Revenue failed to produce evidence of clandestine removal in the domestic market, and the Assistant Commissioner certified the export of goods. The Tribunal referred to relevant circulars and precedent to support the acceptance of alternative proof of export. Consequently, the stay application was allowed, and the impugned order demanding duty was set aside, with the appeal being allowed in favor of the appellant.Conclusion:The Tribunal, after careful consideration of the documents and lack of evidence of domestic market clearance, ruled in favor of the appellant, emphasizing the acceptance of collateral evidence for export verification in the absence of the original ARE-1. The decision was supported by relevant circulars and previous judgments, ultimately leading to the setting aside of the duty demand and providing consequential relief to the appellant.
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