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2017 (7) TMI 588 - MADRAS HIGH COURTIssuance of redemption certificate - case of Revenue is that the petitioner has failed to produce the shipping bill originals along with the application form to the licensing authority - whether the petitioner has fulfilled his export obligation? - Held that: - the department would admit that the petitioner had produced copies of the shipping bills, but the department is insisting upon the originals, which are not available with the petitioner, as they are third party documents and they claim that exports were done through those two third parties - If the scheme permits for such procedure, then, the proper officer of the Directorate General of Foreign Trade can examine the genuineness of the claim made by the petitioner by making appropriate verification with regard to the license number, quantity of the product exported etc - the petitioner directed to appear before the Joint Director General of Foreign Trade and produce the copies of the shipping bills - appeal allowed by way of remand.
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