Proof of export advice

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This query is : Resolved

Achint Porwal (Querist)
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27 June 2013 Dear Sir,

One of our customer whom we supplied the material on CT-1 Bond, ARE-1 and Form H basis. Supply under Merchant Export.

As per rule we have to submit PROOF OF EXPORT to their respective department with in 180 days period. But our customer said that his Bank LC is 180 days so he couldn't get BRC before 180 days so he can't provide PROOF OF EXPORT in above said period. Than he provided us Bill of lading and Original Form H.
But after 180 days and 60 days more but he is not position to provide PROOF OF EXPORT so my query is:-

As per rule 4.1.2
1) As per Central Excise Manual , In the case of Export Merchant Exporter the document prescribed by the sales tax department will be accepted as a PROOF OF EXPORT, Is Form "H" is acceptable as PROOF OF EXPORT.
Because Range office says that Form "H" is not sufficient documents as a Proof Of Export .
Is FORM "H" is enough as a PROOF OF EXPORT for Central Excise Authority ?

2) If our customer is failed to submit Proof Of Export to us than whom is liable to pay CT-1 Bond amount with Penalty.
Are we liable to pay ? or our customer ( Merchant Exporter )will pay ? and Whom Show cause notice to be issued ?

What steps we can take further to issuing Proof Of Export.

Please advice on above issue.

Thanks in Advance.

Achint Porwal

+91-9425195253

Arun Kumar Singh

Arun Kumar Singh (Expert)
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27 June 2013 Goods must be exported within 6 moths from date of removal from the factory. There is no requirement that proof of export must be submitted within six months in Clipsal Industries v. CCE 2004 (174) ELT 188 (CESTAT SMB). If goods is exported under CT-1 then liability of the proof of export is submitted by the merchant exporter.

Achint Porwal

Achint Porwal (Querist)
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28 June 2013 Thanks for your kind reply Mr. Arun Ji,
CT -1 Bond issued in month of October 2012 and We had sold material in same month and Merchant Exporter exported goods in same October or November month.
As per your reply Merchant Exporter is liable to submit Proof Of Export and In case If Excise Office ask to us again for Proof Of Export , should we reply them they should ask Merchant Exporter for Proof of Export?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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11 November 2013 explanation by expert ARUN ji i am agreed and you can submit A letter to DC EXCISE for the current condition.

another option is explain them.

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