REQUIRED JUDGEMENT IN THE ABSENCE OF ARE-1

[RAM SHARMA]

Dear Experts,

I have received Show Cause Notice regarding Rebate claim of duty under rule 18 due to Misplaced of ARE-1 and Shipping bill. I have already submitted Endorsed copy by custom of ARE-1, Shipping bill and BRC in spite of that we have received show cause notice. Pl tell any judgement in this regard so that i can quate to comissioner on hearing.

Thanks

AI Summary

Proof of export documents can substitute for a missing ARE 1, with customs verification or collateral evidence allowed.
Invoice, bill of lading and shipping bills, together with bank realisation certificates, can serve as sufficient proof of export when original ARE 1 is not produced; adjudicators may obtain verification from customs at the place of export or call for collateral evidence such as remittance certificates or mate's receipts to satisfy themselves that goods were actually exported.