https://www.taxtmi.com/forum/issue?id=110597 Where ARE 1 copies were not submitted after clearance under a Letter of Undertaking or running bond, the goods risk being treated as cleared for home consumption unless alternative documentary proof of export is accepted by the jurisdictional Assistant Commissioner/Deputy Commissioner. Acceptable evidence may include air freight bills, shipping bills, mate receipts and foreign exchange realization certificates; the AC/DC has discretion to accept these documents, and may adopt a lenient approach based on lack of revenue loss and the assessee's past compliance. en-us Fri, 01 Jul 2016 18:16:55 +0530 Thu, 23 Jan 2025 15:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110597 Where ARE 1 copies were not submitted after clearance under a Letter of Undertaking or running bond, the goods risk being treated as cleared for home consumption unless alternative documentary proof of export is accepted by the jurisdictional Assistant Commissioner/Deputy Commissioner. Acceptable evidence may include air freight bills, shipping bills, mate receipts and foreign exchange realization certificates; the AC/DC has discretion to accept these documents, and may adopt a lenient approach based on lack of revenue loss and the assessee's past compliance. Discussion-Forum Central Excise Fri, 01 Jul 2016 18:16:55 +0530 https://www.taxtmi.com/forum/issue?id=110597