Export Obligation Claim Dismissed Due to Lack of Original Documents and Unproven Customs Agreement.

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....Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation. Two shipping bills fell outside extended export obligation period, two were Drawback Shipping Bills with rejected conversion requests. Petitioner claimed loss of Duty Exemption Entitlement Certificate Book but provided unsatisfactory explanation before Appellate and Reviewing Authorities. Petitioner did not submit required documents to demonstrate compliance with export obligation and failed to appear for personal hearings despite opportunities. Petitioner did not provide written response to objections raised. Petitioner failed to prove Customs Authority's agreement to convert.........