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2021 (11) TMI 201 - AT - CustomsFinalization of duty in respect of one shipping bill - issuance of Export Obligation Discharge Certificate (EODC) - cancellation of bond - HELD THAT:- The reason why the department is not able to accept the claim of the appellant that imported goods were used for manufacture of finished products, is the non-availability of the test report. From the grounds stated in the appeal, it is seen that much effort has been taken by the appellant by issuing several representations to the authorities to trace out the lab test report. The Board in its Circular No.79/2002-Cus. dated 28.11.2002 has clarified that in such situation when the test report is not available, the duty has to be finalized on the basis of available test reports. Observing that the bond has been cancelled and returned to the appellant, nothing further survives - Appeal allowed - decided in favor of appellant.
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