Court Upholds Tribunal Decision on Export Proof Acceptance

The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to accept an attested copy of the shipping bill as proof of export, as per Circular No. 527/23/2000-CX. The Court ruled that the revenue must recognize the attested copy as sufficient evidence of export, dismissing the appeal filed by the revenue and favoring the assessee.

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Issues involved:
1. Interpretation of Circular No. 527/23/2000-CX regarding proof of export.
2. Acceptance of attested copy of shipping bill as proof of export.
3. Validity of the order passed by the Customs, Excise and Service Tax Appellate Tribunal.

Issue 1: Interpretation of Circular No. 527/23/2000-CX regarding proof of export:
The appeal was filed by the revenue against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, wherein the Tribunal allowed the appeal filed by the assessee based on Circular No. 527/23/2000-CX. The Tribunal held that as per the Circular, the revenue is bound to accept the attested copy of the shipping bill as proof of export. The Tribunal set aside the order of the Appellate Authority and allowed the appeal of the assessee. The High Court, after considering the arguments, upheld the Tribunal's decision, stating that Circulars issued by the revenue are binding on the department. The High Court concluded that the attested copy of the shipping bill, as per the Circular, is sufficient to prove the export of goods.

Issue 2: Acceptance of attested copy of shipping bill as proof of export:
The main contention raised by the revenue was that the original shipping bill was not produced to prove the export of goods. They argued that only an attested copy of the shipping bill was submitted, which they deemed insufficient to prove export. On the other hand, the respondent argued that the production of an attested Photostat copy of the shipping bill, as per Circular No. 527/23/2000-CX, is adequate to establish export. The High Court agreed with the respondent, emphasizing that the attested copy of the shipping bill, clearly indicating the signer's name, is considered proof of export under the Circular. The Court ruled in favor of the respondent, stating that the attested copy sufficed as evidence of export.

Issue 3: Validity of the order passed by the Customs, Excise and Service Tax Appellate Tribunal:
The High Court addressed the substantial question of law raised in the appeal regarding the acceptance of the shipping bill and Bill of Lading without verifying their corroborative value for ascertaining export. The Court concluded that the Tribunal's decision to accept the attested copy of the shipping bill as proof of export, based on the Circular, was justified. Therefore, the High Court dismissed the appeal filed by the revenue, upholding the Tribunal's order and ruling in favor of the assessee.

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