https://www.taxtmi.com/caselaws?id=414420 Where a laboratory test report for a remaining shipping bill is not traceable, the circular permits acceptance of the exporter's declaration or an earlier available test report if samples were already drawn. Here, the export obligation had been discharged, the Export Obligation Discharge Certificate had been issued, and the bond was cancelled and returned. In those circumstances, no further duty recovery could survive against the remaining shipping bill, and the adverse demand was not sustainable. en-us Fri, 29 Oct 2021 00:00:00 +0530 Mon, 08 Nov 2021 07:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414420 Where a laboratory test report for a remaining shipping bill is not traceable, the circular permits acceptance of the exporter's declaration or an earlier available test report if samples were already drawn. Here, the export obligation had been discharged, the Export Obligation Discharge Certificate had been issued, and the bond was cancelled and returned. In those circumstances, no further duty recovery could survive against the remaining shipping bill, and the adverse demand was not sustainable. Case-Laws Customs Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414420