https://www.taxtmi.com/caselaws?id=97710 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. en-us Mon, 11 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97710 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. Case-Laws Central Excise Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97710