https://www.taxtmi.com/article/detailed?id=6045 A procedural formality that is administrative or evidentiary in nature should be treated as directory rather than mandatory; where originals of a prescribed export form are lost, contemporaneous documents such as shipping bills, customs endorsements and verifiable records from the customs range can provide operative proof of export and duty payment, and therefore strict insistence on the original form is unnecessary if the record otherwise corroborates compliance. en-us Thu, 05 Feb 2015 05:51:38 +0530 Thu, 05 Feb 2015 05:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6045 A procedural formality that is administrative or evidentiary in nature should be treated as directory rather than mandatory; where originals of a prescribed export form are lost, contemporaneous documents such as shipping bills, customs endorsements and verifiable records from the customs range can provide operative proof of export and duty payment, and therefore strict insistence on the original form is unnecessary if the record otherwise corroborates compliance. Articles Central Excise Thu, 05 Feb 2015 05:51:38 +0530 https://www.taxtmi.com/article/detailed?id=6045