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<h1>Film Director's Duty Appeal Dismissed for Failure to Prove Export: Duty Imposed on Film</h1> The appeal was dismissed by the Appellate Tribunal CEGAT, Chennai. The Tribunal upheld the duty imposition on a Film Director who failed to provide ... Import - Films taken out of India for shooting without getting Export Certificate The appeal was dismissed by the Appellate Tribunal CEGAT, CHENNAI. The appellant, a Film Director, failed to provide evidence of exporting film to Japan for shooting. Duty was imposed on the film brought back to India without an Export Certificate. The Tribunal upheld the duty imposition as no evidence was presented to support duty exemption.