https://www.taxtmi.com/caselaws?id=106705 Goods cleared under bond require strict proof of export and a clear nexus between the bonded clearances and the export documents. The export claim failed because the invoices did not match the consignee and delivery addresses, the bonded bags were used for packing rice rather than exported as empty bags, the shipping bills and bills of lading related to rice in P.P. bags, and customs verification did not corroborate the AR.4s. Overwriting and alteration in the shipping bills further undermined the documents. On these facts, non-compliance with the prescribed export procedure was established and recovery of duty and penalty was sustained. en-us Tue, 03 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106705 Goods cleared under bond require strict proof of export and a clear nexus between the bonded clearances and the export documents. The export claim failed because the invoices did not match the consignee and delivery addresses, the bonded bags were used for packing rice rather than exported as empty bags, the shipping bills and bills of lading related to rice in P.P. bags, and customs verification did not corroborate the AR.4s. Overwriting and alteration in the shipping bills further undermined the documents. On these facts, non-compliance with the prescribed export procedure was established and recovery of duty and penalty was sustained. Case-Laws Central Excise Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106705