https://www.taxtmi.com/caselaws?id=255970 In a transport dispute over export consignments, the SC held that a transporter who admits entrustment must prove due discharge of its statutory and contractual obligation by reliable evidence of export and delivery. The appellant failed to show compliance with the Customs Act export procedure, and its reliance on foreign customs correspondence was ineffective because the document was not properly proved and the relevant foreign law and unloading procedure were not pleaded or established. The Court also held that a claim for duty drawback, without more, does not conclusively establish that the goods were actually delivered at the foreign customs station. The appeal was dismissed and liability remained undisturbed. en-us Wed, 05 Nov 2014 00:00:00 +0530 Thu, 15 Jan 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255970 In a transport dispute over export consignments, the SC held that a transporter who admits entrustment must prove due discharge of its statutory and contractual obligation by reliable evidence of export and delivery. The appellant failed to show compliance with the Customs Act export procedure, and its reliance on foreign customs correspondence was ineffective because the document was not properly proved and the relevant foreign law and unloading procedure were not pleaded or established. The Court also held that a claim for duty drawback, without more, does not conclusively establish that the goods were actually delivered at the foreign customs station. The appeal was dismissed and liability remained undisturbed. Case-Laws Indian Laws Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255970