Penalty - time limitation - goods cleared without payment of duty, Central Excise

[Jatinder Maan]

we are exporting goods on behalf of third paty i.e marchant exporter against a CT-1 and ARE-1 as prescribed provided by the said party. the triplicate and quaderuplicate copy of the ARe-1 ,along with copy of CT-1 submitted with the our judiction , our range not send the triplicate copy of the ARE-1 to the CT-1 issuing authority therefore the said party not able to get the proof of export, not discharge the obligation officeially we not receive the export proof . Time limit expier, Please clear what action we can take and their is any chance of panalty on us from the end of department as the goods has been cleared without payment of duty from our premises .

Posts / Replies

[Markesh Antony]

As you said that you have submitted the export proof timely with the office having jurisdiction over your premises. IT is failure on the part of department to send the inforamtion or documents to CT-1 issuing authority. The failure on the part of department can not lead to penalty on you. But, there is default from your side to submit the documents, even in that case, it would lead to demand.