https://www.taxtmi.com/caselaws?id=332575 A statutory export agency's certificate of export quota compliance could not be ignored in the absence of contrary evidence, and the absence of any recorded statement from agency officials meant the Revenue had no basis to dispute fulfillment of the export obligation. On that footing, the duty demand, together with interest and penalty, was unsustainable and was set aside. The operative principle is that unchallenged certificates issued by a competent export agency remain effective evidence of compliance unless displaced by affirmative contrary material. en-us Thu, 18 Aug 2016 00:00:00 +0530 Sat, 07 Jan 2017 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332575 A statutory export agency's certificate of export quota compliance could not be ignored in the absence of contrary evidence, and the absence of any recorded statement from agency officials meant the Revenue had no basis to dispute fulfillment of the export obligation. On that footing, the duty demand, together with interest and penalty, was unsustainable and was set aside. The operative principle is that unchallenged certificates issued by a competent export agency remain effective evidence of compliance unless displaced by affirmative contrary material. Case-Laws Central Excise Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332575