Export proof by documentary and circumstantial evidence can defeat duty demand where the goods were ultimately taken out of India.

Export under AR-4 need not be proved by a single formal document if shipping bills, customs and port records, evidence of goods remaining at the port, payment evidence and the bill of lading together establish that the goods were ultimately taken out of India. The demand could not be sustained without proper consideration of this additional evidence, and the matter was set aside for de novo adjudication after verification of the two consignments.

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Issues: Whether duty could be demanded for goods cleared under AR-4 when the goods were ultimately exported and the fact of export could be established through shipping documents and other circumstantial evidence.

Analysis: The export need not be proved only by a single formal document if the shipping bill, customs and port records, evidence of the goods remaining at the port, payment evidence, and the bill of lading together support the conclusion that the goods were eventually taken out of India. The matter required verification of the export in two consignments and consideration of additional evidence that had not been properly examined by the lower authorities.

Conclusion: The demand could not be sustained without proper consideration of the additional evidence. The matter was set aside and remanded for de novo adjudication.

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