Proof of export through corroborative documents supports exemption, and delayed Form H production may be relaxed.

Export exemption may be sustained where the assessee produces coherent corroborative evidence proving actual export, including Form H, shipping bill, bill of lading and invoice particulars that tally consistently. On that basis, the documentary record was treated as sufficient proof of export, and procedural delay in producing Form H was regarded as relaxable when reliable alternative evidence supported the claim. The stated conclusion was that the export was accepted and the demand and penalty were set aside in favour of the assessee.

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Issues: Whether the assessee had proved export of the goods so as to sustain exemption and whether delay in producing Form H could be condoned on the basis of other supporting evidence.

Analysis: The goods were cleared for export under the Central Excise Rules, 1944, and the dispute turned on whether export was duly established. The record contained Form H along with Shipping Bill, Bill of Lading, invoice details and other corroborative documents showing a consistent tally of particulars. On that basis, the documentary evidence was sufficient to establish that the goods had in fact been exported. The time-limit for submitting Form H was treated as relaxable, and the existence of other reliable proof justified acceptance of the claim notwithstanding the delay.

Conclusion: The proof of export was accepted and the demand and penalty were set aside in favour of the assessee.

Ratio Decidendi: Where export is supported by coherent corroborative documents, Form H may be accepted as proof of export and procedural delay in its production can be relaxed.

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