2024 (10) TMI 217

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....ing Ltd. 2. Learned Counsel pointed out that the appellants in export of goods to Bhutan under Notification No. 45/2001-CE (NT) 26.06.2001 as amended. The Appellant had produced the necessary proof of export, however, the said proof of export has not been accepted by the lower authority in violation of circular No. 1058/07/2017-18 dated 16.05.2017. 2.1. Learned Counsel produced order in Appeal No. 13111/2018, which accepts the payment of price in Indian rupees. 2.2. The appellant had presented before the bond officer, the documents like the original and duplicate copy of invoice duly endorsed but the same not been accepted as proof of export for want of quadruplicate Copy of invoice. Similarly, in Appeal No. 12611/2018, the proof o....

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....he land customs station shall make necessary entries in the register maintained at the land customs station and allow the goods to cross into the territory of Nepal or Bhutan and certify accordingly on each of the four copies of the invoice and indicate the running serial number in red ink prominently visible and encircled. In case the seals are not found intact, the officer of customs in charge of the land customs station may re-seal the containers with his own seal after satisfying himself as to the identity of the containers and the goods from the particulars shown on the invoice by opening and examining the goods, if necessary: (iii) the officer of customs, then deliver the original copy of the invoice duly endorsed to the expo....

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....signments, (vii) the officer of customs officers, at the land customs station shall also maintain a separate record of all such in-bond exports of the goods without payment of duty and shall assign running serial number on the invoice at the time of export as indicated earlier. " The procedure prescribes that the appellants were required to make four copies of invoices. The duplicate, triplicate and quadruplicate copies were to be given by the custom officer to given in cover to the exporter for delivery at the port of export to the customs officers posted there. The custom officer posted at the port will made necessary entries in the register maintained at custom station and allow the goods to cross into the territory of Nepal ....

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....idence of export of goods and production of quadruplicate copy of invoice is only a supporting proof. In case the appellant has failed to produce quadruplicate copy of invoice, the revenue could have verified the facts from the port of export directly. There was no necessity of rejecting the proof of export on this account. Specially, when the duplicate copy of invoice duly endorsed has been produced by the exporter. Moreover, we find that in Appeal No. 12611/2018 the Production of original and duplicate copies have been accepted as proof of export by the original Adjudicating Authority and no challenge has been made in the said appeal on that count. In separate proceeding the Commissioner (Appeal) vide OIA NO. 54/AGU/ADT-VAD/2017-18 dated ....