https://www.taxtmi.com/forum/issue?id=1278 Proof of export, when satisfactorily established, negates a duty demand even if original ARE-1 or other originals are misplaced. Acceptable documentary proof for direct exports includes attested photocopies of the shipping bill with customs endorsements, customs attested bill of lading, and foreign exchange remittance certificates; an FIR for lost originals may be used. The circumstances of misplacement, timely submission within the prescribed period, written acknowledgements, and steps taken to recover documents are material to adjudication. en-us Tue, 16 Jun 2009 18:50:42 +0530 Thu, 23 Jan 2025 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1278 Proof of export, when satisfactorily established, negates a duty demand even if original ARE-1 or other originals are misplaced. Acceptable documentary proof for direct exports includes attested photocopies of the shipping bill with customs endorsements, customs attested bill of lading, and foreign exchange remittance certificates; an FIR for lost originals may be used. The circumstances of misplacement, timely submission within the prescribed period, written acknowledgements, and steps taken to recover documents are material to adjudication. Discussion-Forum Central Excise Tue, 16 Jun 2009 18:50:42 +0530 https://www.taxtmi.com/forum/issue?id=1278