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    <title>MISPLACED ARE-1 AND SHIPPING BILL</title>
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    <description>Where originals of ARE 1 and the shipping bill are lost, submit endorsed copies, an FIR and the BRC to substantiate export for an excise duty claim, and request the customs administration to reconstruct the shipping bill; reconstructed shipping documentation together with BRC and FIR serves to support the claim and addresses excise objections to export proof.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=4738</link>
      <description>Where originals of ARE 1 and the shipping bill are lost, submit endorsed copies, an FIR and the BRC to substantiate export for an excise duty claim, and request the customs administration to reconstruct the shipping bill; reconstructed shipping documentation together with BRC and FIR serves to support the claim and addresses excise objections to export proof.</description>
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      <law>Central Excise</law>
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