https://www.taxtmi.com/caselaws?id=106987 Goods cleared for export under bond were held to be supported by sufficient proof of export where they were handed over to the proper customs officer at the CFS and the AR-4 form recorded such transfer. Once that handover to customs custody was shown, further proof of export was not required unless the department produced evidence that the goods were returned to the exporter or were otherwise not shipped. As no contrary evidence was produced and the export documents were filed within the prescribed period, the proof of export was accepted and the duty demand was unsustainable. en-us Tue, 05 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 18:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106987 Goods cleared for export under bond were held to be supported by sufficient proof of export where they were handed over to the proper customs officer at the CFS and the AR-4 form recorded such transfer. Once that handover to customs custody was shown, further proof of export was not required unless the department produced evidence that the goods were returned to the exporter or were otherwise not shipped. As no contrary evidence was produced and the export documents were filed within the prescribed period, the proof of export was accepted and the duty demand was unsustainable. Case-Laws Central Excise Tue, 05 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106987