2026-VIL-143-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Proof of export, Demand of duty in respect of the goods cleared under ARE-1 - The appellant cleared the readymade garments for export under Rule 19 of the erstwhile Central Excise Rules, 2002. The Department alleged that 16 consignments cleared under ARE-1 forms were not exported and demanded excise duty, interest, and penalty - Whether the appellant had proved the export of the goods in question – HELD - The appellant had submitted sufficient documentary evidence, including the ARE-1 forms with Customs officer's endorsement, shipping bills, bank realization certificates, and a chart showing the details of the exports. The Customs officer had duly signed and stamped the Part-B of the ARE-1 forms, which showed that the export of goods was certified, even if the shipping bill details were not mentioned - The appellant cannot be blamed for the Customs officer's failure to mention the shipping bill details in the ARE-1 forms. If the Custom Officer while making assessment of the shipping bills at the time of export of goods had not mentioned the details of shipping bills in part B of ARE-1, the appellant cannot be blamed and demand of duty cannot be made on account of the failures of the Custom Officer to do his duty. The Custom Officer has signed and stamped part B of each ARE-1 which clearly shows that goods have been exported under each ARE-1 and the entire demand appears to be based on assumptions and presumptions which is not sustainable in law - The adjudicating authority had not properly considered the documents submitted by the appellant and had solely relied on the report of the Customs officer. Accordingly, the impugned order is set aside and the matter is remanded back to the adjudicating authority with a direction to consider all the evidence produced by the appellant and pass a reasoned order after affording the appellant an opportunity of hearing – The appeal is allowed by remand
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