Export of Excisable Goods - Cancellation of Export / Re-entry of goods

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and the exporter may like to divert the goods for home consumption. In such situation, 1. The exporter is required to make a written application to the bond/ letter of undertaking accepting authority i.e. either to Assistant/ Deputy Commissioner or maritime commissioner for cancellation of application and diversion of goods for home consumption. 2. The permission will be granted within 3 wor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessment done at the time of export was not correct. Changes in export documents: It may also happen that after clearance of the goods for export (under Form ARE.1), the exporter may intends to change the destination or buyer or port/ place of export. In such situation, he may do so by informing to the bond/ letter of undertaking accepting authority in writing about the changes and then h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nvoice. 4. On return, the assessee/ exporter shall give intimation of re-entry of such goods in Form D-3 within 24hrs of such entry. 5. Such goods should be kept separate for 48hrs from the time of furnish of intimation to central excise officer. 6. The Superintendent of central excise or Inspector in charge of the factory will verify the identity of 5% of intimation of such goods with refer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... out the above process suitable entry shall be made in the said account. On re-export usual export procedure shall be followed. 3. Re-import and re-export shall be governed by the provisions of the Customs Act i.e. if goods are re-imported there is no duty liability arising under Excise law. Duty liability arises only under Customs law. For e.g. if exported goods are re-imported, these can be c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the following conditions are fulfilled: 1. The goods shall be examined and sealed at each factory by a central excise officer. 2. Goods removed from the 1 st factory shall be accompanied by the invoice and Form ARE.1, at the time of their entry in the subsequent factory 3. Central excise officer shall supervise the loading of goods in vehicle belonging to the subsequent factory 4. The exp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X