Binding circular on proof of export accepted attested shipping bill copy as sufficient evidence, defeating further corroboration demand.

A binding departmental circular can treat a duly attested copy of the shipping bill, bearing the signatory's name, as sufficient proof of export, and the department cannot insist on further corroborative evidence contrary to that circular. The Tribunal correctly relied on the circular in holding that export stood proved on the basis of the attested shipping bill copy, so the revenue's challenge on the question of law failed.

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Issues: Whether the Department is bound to accept an attested copy of the shipping bill as proof of export without insisting on further corroborative evidence.

Analysis: The assessee had produced an attested copy of the shipping bill, and the applicable circular provided that such a copy, if duly attested and showing the name of the signatory, constitutes proof of export. The revenue circular is binding on the department, and the Tribunal had rightly relied on it in holding that the export stood proved on the basis of the attested shipping bill.

Conclusion: The Department was bound to accept the attested copy of the shipping bill as proof of export. The question of law was answered against the revenue and in favour of the assessee.

Final Conclusion: The appeal failed as the Tribunal's view on proof of export under the binding circular was upheld.

Ratio Decidendi: A binding departmental circular can validly treat a duly attested shipping bill copy as sufficient proof of export, and the revenue cannot insist on additional corroboration contrary to that circular.

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