2002 (11) TMI 446

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..... In this appeal, filed by M/s. A.S. Forgings, the issue involved is whether they have furnished the proof of export of the goods exported by them. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants cleared 6 pieces of rolls under invoice No. 762, dated 10-3-1995 for export to and through M/s. AMT International, a registered exporter; that AMT International completed all th .....

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..... d that AR-4 did not show whether the goods had actually crossed Indian border. 3. Learned Advocate, further, submitted that on 12-6-1995 they had submitted AR-4. Commercial invoice, Bill of Lading dated 8-5-1995 and Shipping bill export promotion copy which clearly show the export of the goods; that as the goods had been exported within 6 months from the date of removal from the factory no d .....

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