https://www.taxtmi.com/caselaws?id=166246 Original export proof was required in the form of AR-4 documents in sealed cover from Customs, together with attested shipping bill and bill of lading copies, and xerox or other unauthenticated papers were insufficient to satisfy that statutory requirement. The governing export procedure and bond conditions had to be strictly complied with, and no legal basis existed to substitute unverified copies as collateral evidence. The limitation objection and the plea based on expiry of the bond were treated as having been considered and rejected by the lower authorities, so no interference was warranted. The demand of duty, interest and penalty was sustained. en-us Mon, 04 Jul 2011 00:00:00 +0530 Thu, 04 Sep 2014 15:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166246 Original export proof was required in the form of AR-4 documents in sealed cover from Customs, together with attested shipping bill and bill of lading copies, and xerox or other unauthenticated papers were insufficient to satisfy that statutory requirement. The governing export procedure and bond conditions had to be strictly complied with, and no legal basis existed to substitute unverified copies as collateral evidence. The limitation objection and the plea based on expiry of the bond were treated as having been considered and rejected by the lower authorities, so no interference was warranted. The demand of duty, interest and penalty was sustained. Case-Laws Central Excise Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166246