Duty Finalization on Shipping Bill Hinges on Missing Lab Test Report; Refer to Circular No.79/2002-Cus. for Guidance.

Finalization of duty in respect of one shipping bill - issuance of Export Obligation Discharge Certificate (EODC) - From the grounds stated in the appeal, it is seen that much effort has been taken by the appellant by issuing several representations to the authorities to trace out the lab test report. The Board in its Circular No.79/2002-Cus. dated 28.11.2002 has clarified that in such situation when the test report is not available, the duty has to be finalized on the basis of available test reports. - AT .....

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