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TMI Blog2024 (10) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... druplicate copy of invoice. From the procedure prescribed for export it is seen that the original, duplicate and quadruplicate copies of invoice all travelled the same route. The Duplicate copy of invoice always remains in the custody of revenue and is never in custody of exporter. The original and quadruplicate remain in the custody of exporter for most of the time. In this background this felt that duplicate copy of endorsed invoice is the most full proof evidence of export of goods and production of quadruplicate copy of invoice is only a supporting proof. In case the appellant has failed to produce quadruplicate copy of invoice, the revenue could have verified the facts from the port of export directly. There was no necessity of rejecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced the necessary proof of export, however, the said proof of export has not been accepted by the lower authority in violation of circular No. 1058/07/2017-18 dated 16.05.2017. 2.1. Learned Counsel produced order in Appeal No. 13111/2018, which accepts the payment of price in Indian rupees. 2.2. The appellant had presented before the bond officer, the documents like the original and duplicate copy of invoice duly endorsed but the same not been accepted as proof of export for want of quadruplicate Copy of invoice. Similarly, in Appeal No. 12611/2018, the proof of export was not accepted on account of non-production of bank certificate or remittances in freely convertible currency while the original and duplicate copy of invoice was acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n each of the four copies of the invoice and indicate the running serial number in red ink prominently visible and encircled. In case the seals are not found intact, the officer of customs in charge of the land customs station may re-seal the containers with his own seal after satisfying himself as to the identity of the containers and the goods from the particulars shown on the invoice by opening and examining the goods, if necessary: (iii) the officer of customs, then deliver the original copy of the invoice duly endorsed to the exporter or his agent alongwith the goods for presentation to the Customs Officer of Nepal or Bhutan. He shall also send, directly the duplicate and triplicate copies of the invoice to the Nepalese or Bhutanese Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice at the time of export as indicated earlier. The procedure prescribes that the appellants were required to make four copies of invoices. The duplicate, triplicate and quadruplicate copies were to be given by the custom officer to given in cover to the exporter for delivery at the port of export to the customs officers posted there. The custom officer posted at the port will made necessary entries in the register maintained at custom station and allow the goods to cross into the territory of Nepal and Bhutan. He was required to certified accordingly on each of the four copies of invoices and also indicate running Serial number prominently visible and circled. Original copy of invoice duly endorsed was to be handed over to the exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly. There was no necessity of rejecting the proof of export on this account. Specially, when the duplicate copy of invoice duly endorsed has been produced by the exporter. Moreover, we find that in Appeal No. 12611/2018 the Production of original and duplicate copies have been accepted as proof of export by the original Adjudicating Authority and no challenge has been made in the said appeal on that count. In separate proceeding the Commissioner (Appeal) vide OIA NO. 54/AGU/ADT-VAD/2017-18 dated 23.05.2018 has accepted the original and duplicate as a sufficient proof of export. 4.2. In this background we find that the production of original and duplicate copies of duly endorsed invoice is a sufficient proof of export. The board circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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