https://www.taxtmi.com/caselaws?id=119670 Duty demand was found unsustainable where the goods were proved to have been exported through Nepal Customs certificates, certified shipping bills and ARE-1 documents matching quantity and batch numbers. Although the exporter followed the wrong notification procedure, the record established actual export, so the duty demand was set aside. The penalty was, however, sustained. en-us Wed, 10 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 14:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119670 Duty demand was found unsustainable where the goods were proved to have been exported through Nepal Customs certificates, certified shipping bills and ARE-1 documents matching quantity and batch numbers. Although the exporter followed the wrong notification procedure, the record established actual export, so the duty demand was set aside. The penalty was, however, sustained. Case-Laws Central Excise Wed, 10 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119670