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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Export of goods without payment of duty under letter of ...


Exporter Misses Deadline for Proof of Export; Lacks Specific Penalty Provision in Duty-Free Export Rules.

August 19, 2016

Case Laws     Central Excise     HC

Export of goods without payment of duty under letter of undertaking - failure to submit a proof of export within a period of six months - No provision is pointed out which lays down the consequences of imposition of penalty and interest on non submission of proof of export. - HC

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