https://www.taxtmi.com/caselaws?id=116474 Exports made after filing an advance licence application but before the licence was issued were treated as valid discharge of the export obligation, because export is considered to occur when goods leave India and the later grant and endorsement of the licence allowed those shipments to be counted. The allegation that the DEEC Book Part-I had been tampered with failed because the record did not prove tampering and suspicion could not replace evidence. The Commissioner's order was upheld in substance and the appeal failed. en-us Fri, 08 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 17:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116474 Exports made after filing an advance licence application but before the licence was issued were treated as valid discharge of the export obligation, because export is considered to occur when goods leave India and the later grant and endorsement of the licence allowed those shipments to be counted. The allegation that the DEEC Book Part-I had been tampered with failed because the record did not prove tampering and suspicion could not replace evidence. The Commissioner's order was upheld in substance and the appeal failed. Case-Laws Customs Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116474