https://www.taxtmi.com/caselaws?id=121846 Documentary evidence can prove export clearance even when the original ARE-1 is unavailable. Shipping bills, invoices, mate's receipts, bill of lading, foreign remittance confirmation, and an inspection report were accepted as corroborative proof of export, and a Board circular permitted use of attested or photocopied shipping bills for that purpose. In the absence of any evidence of clandestine removal or domestic clearance, a duty demand based only on presumption could not be sustained. The final effect was that the export stood established and the demand was set aside. en-us Wed, 07 Feb 2007 00:00:00 +0530 Mon, 06 Aug 2012 16:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121846 Documentary evidence can prove export clearance even when the original ARE-1 is unavailable. Shipping bills, invoices, mate's receipts, bill of lading, foreign remittance confirmation, and an inspection report were accepted as corroborative proof of export, and a Board circular permitted use of attested or photocopied shipping bills for that purpose. In the absence of any evidence of clandestine removal or domestic clearance, a duty demand based only on presumption could not be sustained. The final effect was that the export stood established and the demand was set aside. Case-Laws Central Excise Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121846