TMI Blog2012 (4) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, which are covered by the export consignments. The ARE-1 number and date are indicated in the corresponding shipping bills under which the goods have been exported. The Customs have not examined the goods but based on the Central Excise examination, they have allowed the goods to be exported. The shipping bills contain the endorsement that the goods exported are covered by the ARE-1 number and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the factory under Central Excise Supervision and sealing under ARE-1 procedure and these goods were exported through Mumbai port. There was a variation in the description of goods given in the ARE-1 and the shipping bills. Since the appellant exported the goods under DEPB scheme, in the shipping bill they gave the description relating to their product as given in the DEPB schedule whereas in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated whether the goods cleared under ARE-1 have been exported or not. In respect of two such shipping bills, he explained how the correlation is made. He, therefore, submitted that the argument of the department that the proof of export has not been furnished, is not sustainable in law and requested for allowing the appeal. 4. Ld. AR appearing for the Revenue reiterated the findings given by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping bills contain the endorsement that the goods exported are covered by the ARE-1 number and date indicated therein. Thus, there is a clear correlation and evidence that the goods covered by the ARE-1s have in fact been exported. Accordingly, I allow the appeal by setting aside the orders of the lower authorities, with consequential relief, if any. (Dictated in Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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