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TMI Blog2014 (12) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... roof of export is produced and that act is evidenced by production of the documents referred by us viz. Shipping bill, bill of lading etc., then the claim deserves to be entertained / granted. However, in this case, it has been concurrently found that the original and duplicate copies of AR-4, which bear endorsement of Customs Authority have not been submitted. The Authorities found that in some c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In such circumstances, the findings of fact are based on material produced. They cannot be said to be perverse or vitiated by any error of law apparent on the face of the record. - Decided against assessee. - WRIT PETITION NO.896 OF 2012 AND WRIT PETITION NO.1170 OF 2012 - - - Dated:- 20-3-2014 - S.C.DHARMADHIKARI G.S.KULKARNI, JJ. Mr. Sushant Murthy i/b. Economic Law Practice, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xerox copies but they are of relevant and germane documents viz. Shipping bills, bill of lading, customs invoices, Mate receipt and bank realization certificate. In these circumstances, non production of complete AR-4 will not be fatal. 2. We are not impressed by this argument at all. It may be that when the proof of export is produced and that act is evidenced by production of the documents re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate. However, those documents have not been relied upon because their first part has not been submitted and it is only the second part which has been placed on record. That may prove export of certain goods, but would not prove further that those were the same goods removed from the manufacturer's factory. In such circumstances, the findings of fact are based on material produced. They ..... X X X X Extracts X X X X X X X X Extracts X X X X
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