TMI Blog2007 (10) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... oice, bill of lading and shipping bill is sufficient even in the absence of original copy of the AR-4 form - in the absence of any allegation that the export has actually not taken place - appeal allowed. - E/2137/1997 - A/2840/2007-WZB/AHD - Dated:- 26-10-2007 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Central Excise, Bombay vide his office communication dated 28th April, 1993 has sent the original and duplicate copies of AR-4 form pertaining to the exports to their range Superintendent. The lower authority s objection was that the said letter has merely observed that goods have been exported but since the original copy of relevant AR-4/AR-4A was not produced before him, it can safely be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion) - 2003 (156) E.L.T. 777 (Tri.-Kolkata) has held that proof of export of goods by way of invoice, bill of lading and shipping bill is sufficient even in the absence of original copy of the AR-4 form. As such, I find no reason to uphold duty confirmation in the absence of any allegation that the export has actually not taken place. Accordingly, the impugned order is set aside and the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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