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TMI BlogProof of ExportX X X X Extracts X X X X X X X X Extracts X X X X ..... Proof of Export X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory required therefore annexure 19 is required to be submitted on monthly basis. Regards Team YAGAY and SUN (Management and Indirect Taxation) Reply By Naveed S: The Reply: Yes, it is required to be submitted every month. Also, Refer following trade notice for clarification. OFFICE OF THE COMMISSIONER CUSTOMS and CENTRAL EXCISE, COMMISSIONERATE: NOIDA C-56/42, SECTOR-62, NOIDA TRADE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOTICE NO- 06/2011 Dated: 08/04/2011 Subject:-Export Under Bond-Procedure relating to proof of export and to re-credit against such proof -Reg. Attention of Trade and Industry is invited towords the provisions of the Notification No.42/2001-CE(NT) dated 26.06.2001, 44/2001-CE(NT) dated 26.06.2001 and 45/2001-CE(NT) dated 26.06.2001 as amended from time to time. The said notification contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s provisions governing export of goods under bond without payment of duty by manufacturers/exporters. Rule 19 of Central Excise Rules, 2002, at sub-rule (3) contains provisions to the effect that "The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguard and procedure as may be specified by notification by the Board". Accordingly, detailed procedure has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed by the Central Board of Excise and Customs. The C.B.E.C's Excise Manual of Supplementary Instruction, 2005 at Chapter 7 Para 13 contains guidelines for "Procedure relating to proof of export and re-credit against such proof."At Para13.2, it is mentioned "The Exporter shall submit a statement, at least once a month, in form specified in Annexure-19 (copy enclosed) along with the original c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opies of ARE-1 with due certification of export (Pass for Shipment Order) by Customs authorities at the place of export to the divisional office (through Range) or in the office of the bond-accepting authority. Other supporting documents shall also be furnished, namely, self-attested photocopy of bill of lading and self -attested photocopy of Shipping Bill (Export promotion copy).The Range Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the office of the bond-accepting authority on receipt shall immediately acknowledge the statement." However, it is noticed that the monthly statement in proforma "Annexure-19" with all the required documents is not being filed by many of the exporter especially merchant-exporters. The above requirement is again brought to the notice of all exporters for strict compliance for the purpose of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endering proof of export before the bond accepting authority. (REENA ARYA) COMMISSIONER CENTRAL EXCISE: NOIDA C.No. V(30)Trade Notice/T/N/ 81/2011/ Reply By Arun Kumar Singh: The Reply: Annexure-19 is required at the time of renewal of UT-1. Reply By Arun Kumar Singh: The Reply: Sorry for wrong reply. Annexure- 19 is a monthly statement regarding export of excisable goods without payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty and 63 is required at the time of renewal of UT-1. Reply By Arun Kumar Singh: The Reply: Annexure-19 not required to file manufacturer exporter against UT-1. Reply By abhay pandey: The Reply: Dear Arun and Pradeep Thanks for your reply. Please recheck and confirm that annexure 19 is not required for manufacturer exporter in case of export against UT-1. Please also advise releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt notification/rule.
Abhay
Reply By Pradeep Khatri:
The Reply:
Dear Abhay,
It was view of Mr.Arun Kumar Singh, that annexure 19 is not required for manufacturer exporter in case of export against UT-1. It would be better if he reverts on this matter.
Regards
YAGAY and SUN
(Management and Indirect Tax Consultants)
Reply By abhay pandey:
The Reply:
Dear Mr. Arun
Please clarify. X X X X Extracts X X X X X X X X Extracts X X X X ..... sion Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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