9911796707
TMI Blog2014 (5) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... n record would clearly show that the fact that the assessee has produced attested copy of the shipping bill is not in dispute. In view of the Circular No. 527/23/2000-CX., dated 1-5-2000, it is clear that production of attested copy clearly indicating the name of the person signing it would itself be proof of export of goods. It is well settled that Circulars issued by the revenue is binding on the department and therefore the order of the Tribunal holding that production of the attested copy of the shipping bill is sufficient to prove the export of goods in view of Circular No. 527/23/2000-CX., dated 1-5-2000 referred to above is justified - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... was noticed that the assessee has failed to submit original and duplicate copy in respect of ARE-1 No. 1/04-05, Shipping Bill and Bill of Lading, with due endorsement from the Customs Authorities and in respect of ARE-1 No. 2/04-05, did not submit the shipping bill. As the assessee failed to produce the proof of export within six months from the date of export, they were issued with the show cause notice dated 18-8-2005 against the proposed action. The assessee replied to the same and thereafter the Assessing Officer passed the order on 31-5-2006 holding that as per verification of the report submitted on 22-5-2005, the assessee had failed to produce the original and duplicate copy of ARE-1 bearing Customs endorsement, the co-lateral docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as prove of having exported the goods and having held that Assistant Commissioner himself has certified regarding export of goods, set aside the order passed by the Appellate Authority confirming the order of the Assessing Authority and allowed the appeal. Being aggrieved by the said order of the Tribunal, this appeal is filed by the revenue which was admitted on 4-1-2008 on question No. 15 framed in the appeal memo which reads as follows : "Whether the Department is bound to accept Shipping Bill and Bill of Lading without verifying its corroborative value for purposes of ascertaining whether the goods in question have been exported?" 3. We have heard learned counsel for the appellant and the learned counsel for the respondent on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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