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Goods Exported without renewal of LUT

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..... Goods Exported without renewal of LUT
Query (Issue) Started By: - Pushpa Raj Dated:- 28-7-2016 Last Reply Date:- 4-8-2016 Central Excise
Got 9 Replies
Central Excise
Dear Experts, We are the manufacturer of Pharmaceuticals products.We have the LUT certificate to do export without payment of duty .Due to unawareness of Excise rules we did not renewal the LUT after completion of one ye .....

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..... ar validity and also we did some export without renewal of LUT. After came to our Knowledge we informed the range and Division and as per officers instruction i have reversed the Duty amount in our RG23A Part II Register as well as paid the interest amount and submit a letter to Division.Finally we applied a fresh LUT for our future export . Now my question is for that non renewal of LUT export i .....

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..... have all the documents like , ARE-1 , Shipping Bill , Bill of Lading .Now can i claim that reversed duty amount with help of this document. Thanks in advance P.Pushparaj. Reply By MUKUND THAKKAR: The Reply: please clearify have you received any written communication from your officer m/r reversal of duty ? or you have reversed on verbal instruction? please also clerify that you had made cons .....

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..... olidated entry In Part II or ARE-1 wise? please check your debit entry and other documents of export with in time limit of with in six month ? Are you obtain the signature of concern officer during the time of export in ARE-1. ? Reply By KASTURI SETHI: The Reply: The questions raised by Sh.Mukund Thakkar, Sir are very very crucial. Overall it is a procedural lapse. Nothing to worry. With all t .....

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..... he proofs of export (including especially the proof of receipt of foreign exchange) will come to the rescue of the exporter hoping that no other mistake has been committed as pointed out by Sh.Mukund Thakkar, Sir. The only lapse of non-renewal of LUT will not be hurdle in sanction of rebate claim. Reply By Ganeshan Kalyani: The Reply: Dear Experts, what is the strength of Officer on non-renewal .....

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..... of license over the assessee. Is procedural lapse excisable. please through some light. Thanks. Reply By Ganeshan Kalyani: The Reply: Sorry please read "excisable" as "excusable ". Thanks. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Board has issued instructions time and again not to harass exporters for minor procedural lapses in the interest of nation. Thi .....

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..... s lapse can be exonerated. However, maximum penalty imposable is ₹ 5000/- under Rule 27 (General Penalty) of Central Excise Rules, 2002. Reply By Pushpa Raj: The Reply: Respected Mr. MUKUND THAKKAR., Thanks for the updation . 1. please clearify have you received any written communication from your officer m/r reversal of duty ? or you have reversed on verbal instruction? we have reversed .....

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..... on verbal instruction only . 2.please also clerify that you had made consolidated entry In Part II or ARE-1 wise? we made consolidated entry in Part II. 3.please check your debit entry and other documents of export with in time limit of with in six month ? We have all the export doc (proof for export) with in the time limit of six months. 4. Are you obtain the signature of concern officer dur .....

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..... ing the time of export in ARE-1. ? Yes sir. we have the ARE-1 with the signature of concern officer . Thanks in advance again. Regards, P.Pushparaj. Reply By Pushpa Raj: The Reply: KASTURI SETHI Sir, In my ARE-1 we declared as" Export under LUT " and we did not declared " rebate will be claimed". Its leads any problem to claim duty under Rebate . Thanks in advance P.Pu .....

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..... shparaj Reply By KASTURI SETHI: The Reply: Undoubtedly, there are procedural lapses but these are ignorable in the interest of the nation, especially, in view of the fact that goods have been exported.Foreign exchange has been received. Duty has been paid on the exported goods and all proofs of export are with your firm as replied above. Final decision is in the hands of adjudicating authority .....

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..... /sanctioning authority. Reply By Pushpa Raj: The Reply: KASTURI SETHI SIR, Thanks for your continues Guidelines and support Regards, P.Pushparaj
Discussion Forum - Knowledge Sharing .....

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