Export duty recovery cannot survive where the test report is unavailable but export obligation is discharged and the bond is cancelled.

Where a laboratory test report for a remaining shipping bill is not traceable, the circular permits acceptance of the exporter's declaration or an earlier available test report if samples were already drawn. Here, the export obligation had been discharged, the Export Obligation Discharge Certificate had been issued, and the bond was cancelled and returned. In those circumstances, no further duty recovery could survive against the remaining shipping bill, and the adverse demand was not sustainable.

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Issues: Whether duty could be finalized against the appellant in respect of the remaining shipping bill when the laboratory test report was not traceable and the export obligation had been fulfilled with the bond cancelled.

Analysis: The dispute concerned finalization of duty for one shipping bill where the test report was unavailable. The circular relied upon permits acceptance of the exporter's declaration or available earlier test report when samples were drawn but the test report is not available. The record also showed that the Export Obligation Discharge Certificate had been issued and the bond stood cancelled and returned. In that situation, no further recovery could survive.

Conclusion: The claim was accepted in favour of the appellant and the adverse demand for the remaining shipping bill could not be sustained.

Final Conclusion: The impugned order was set aside and the appeal succeeded with consequential relief.

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