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TMI BlogEXPORT WITHOUT UT-1X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, A manufacturer exporter export the goods under UT-1 whareas there is no LUT filed to the AC/DC by the manufacturer, but exporter following all procedure like issue of ARE-1 under UT-1 , Excise Inv. (duty not charged), and one is also defaulted that ARE-1 doesnt submitted within 24 hr to the juridictional authority. party had received currrency in bank and having proper Bank Real ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ization Certificate (BRC) as per export invoice. Note: Party is not availing CENVAT facility What Should we do? whether firm is liable to penal action? does export proved once BRC got? please guide more........ - Reply By pradeep khatri - The Reply = It seems that you didn't follow the correct procedure while exporting the goods out of country. However, submit all the documentary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences to the concerned authority and file an application to the Jurisdictional Commissioner of Central Excise by stating the all material facts. Since the BRC is also produced as proof of export, therefore, the Jurisdictional commissioner may grant permission post facto or impose nominal penalty. - Reply By deepak sharma - The Reply = This can be treated as procedural laps.... - Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alok Rudra - The Reply = What do you mean by the term Party is not availing CENVAT .. do you mean to say your product is not excisable? - Reply By deepak sharma - The Reply = Party is not availing Cenvat Credit as their raw material is exempt, and the party is manufacturing Branded Goods and saling the goods in open market as well as export - Reply By Alok Rudra - The Reply = Non submission o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ARE-1 in prescribed time can be managed, but if products are excisable and your LUT not filed and endorsed by AC, you will face trouble. As per my understanding penalty in terms of Rule 25 (1)(a) of Central Excise Rules. Your BRC has nothing to do with procedure notified in terms of Notification No. 42/2001. - Reply By Alok Rudra - The Reply = You may also opt for compounding in terms of Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounding Rules Offence specified under section 9(1)(bb) of the Act Upto fifty per cent of the amount of duty evasion, subject to minimum of ten per cent of duty evasion - Reply By puspanjali mishra - The Reply = Theis can be reguralised with the help of Jurisdictional Authorities. This is merely a procedural laps... - Reply By NEETA SHETE - The Reply = From the given i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation it appears that procedure under Rule 19 of Central Excise Rules, 2002 not followed. This p rocedural lapse s, may be condonable. - Reply By BHARAT PUROHIT - The Reply = DEAR A MANUFACTURER CANNOT CLEAR THE GOODS WITHOUT PAYMENT OF DUTY OR CAN EXPORT UNDER UT-1 OR AGAINST ANNEX-1 OR UNDER CT-3 ( IF DEEMED EXPORT). CLEARING GOODS WITHOUT DUTY OR SUCH DOCT IS OFFENCE. RECEP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T OF FOREIGN EXCHANGE IS NOT IMPORTANT IN ABOVE CASE. THNX/ B.B.PUROHIT - Reply By NEETA SHETE - The Reply = My views were based on decision of Tribunal in the case of Commr of C. Ex. Versus Ambadi Enterprises Ltd where in it has been held that - Export - Proof of export not produced - Procedure under Rule 18/19 of Central Excise Rules, 2002 not followed - Procedural lapses, condonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Tribunal s decision in the case of T.I. Cycles of India - EXPORT WITHOUT UT-1 - Query Started By: - deepak sharma Dated:- 10-8-2011 Central Excise - Got 10 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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