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Applicants Fail to Provide Export Documentation; Unsupported Claim of Customs Authority Possession Deemed Unmaintainable.
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....Proof of Export - In the instant case the applicants have not furnished the original and duplicate copy of ARE-1 and shipping Bill - Their contention that the said documents were lying with customs authority is not maintainable inasmuch as they failed to submit any evidence in support of their contention. - CGOVT....
TaxTMI
TaxTMI