https://www.taxtmi.com/caselaws?id=48596 Contemporaneous export records, including the excise invoice, packing list, sealed AR-4 copies, delivery challan, shipping bill, bill of lading and certificate of origin, were treated as sufficient corroboration to accept export and allow rebate despite non-production of the original Customs-endorsed AR-4, the omission being a curable procedural defect subject to verification. The penalty for failure to produce the original AR-4 was nevertheless upheld because the prescribed proof of export was not furnished in the required form, and the documentary corroboration did not nullify that penal consequence. en-us Fri, 30 Mar 2001 00:00:00 +0530 Thu, 05 Aug 2010 12:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48596 Contemporaneous export records, including the excise invoice, packing list, sealed AR-4 copies, delivery challan, shipping bill, bill of lading and certificate of origin, were treated as sufficient corroboration to accept export and allow rebate despite non-production of the original Customs-endorsed AR-4, the omission being a curable procedural defect subject to verification. The penalty for failure to produce the original AR-4 was nevertheless upheld because the prescribed proof of export was not furnished in the required form, and the documentary corroboration did not nullify that penal consequence. Case-Laws Central Excise Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48596