2010 (10) TMI 570

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..... be attested by the customs officer but as per Notification No. 5/2006, the assessee has to enclose the following documents - Held that:- the respondent has put their signature on the photocopies only for the attestation of the said documents - As per the said Notification, the attestation of these documents by the customs officer is not required - Accordingly, the lower authorities have rightly e .....

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..... h, 2007. In support of their claim, they have filed a photocopy of AR.I and shipping bills before the adjudicating authority which are duly certified by the concerned customs officers. As they are giving the photocopy, they were certified by the respondents themselves. Both the lower authorities after examining the said documents sanctioned the refund claim. Against the said refund claim, the Reve .....

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..... the following documents : Copy of the relevant shipping bill of export duly certified by the customs officer to the effect that the goods have been exported. 6. I have seen the impugned shipping bill and AR.I. On all these documents, the Customs officer has duly certified to the effect that the goods have in fact been exported. The respondent has put their signature on the photocopies only .....

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