https://www.taxtmi.com/caselaws?id=106998 A circular on export proof was construed as remedial rather than a rigid technical bar: its attestation requirement was meant to identify the attesting person and ensure authenticity, not to invalidate otherwise reliable proof of export. Because the export documents could be authenticated on the record, prior attestation by foreign customs was held unnecessary. The substantive proof of export was therefore accepted, and the contrary demand was set aside as inconsistent with the circular's object. en-us Wed, 20 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 18:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106998 A circular on export proof was construed as remedial rather than a rigid technical bar: its attestation requirement was meant to identify the attesting person and ensure authenticity, not to invalidate otherwise reliable proof of export. Because the export documents could be authenticated on the record, prior attestation by foreign customs was held unnecessary. The substantive proof of export was therefore accepted, and the contrary demand was set aside as inconsistent with the circular's object. Case-Laws Central Excise Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106998