Whoever had executed the B-1 General Bond will be liable to submit the proof of export.  Further, the other party can submit the acnowledged copy (photcopy) of the proof of export to the concerned authority.

The central excise department is correct. Since u have removed ur excisable goods from ur factory without payment of duty for export, you must have exported under bond, so as per provision you have to make sure that these goods are exported with in six months of removal from the factory and thats why the deptt is asking for proof of export, so what is the problem in submitting proof of export.

Dear Sir,

Before I proceed for a reply, I am confirming following things.

• You are a manufacturer registered with Central Excise
• You have exported through a merchant exporter whereby he has given a copy of CT-1 to you (in orignal)
• The export must have been made under ARE-1 or ARE-2 whereby the fact that it is under CT-1 has been mentioned.

In the aforesaid cases, where the goods has been removed under a cover of CT-1 which has been taken by executing Bond B-1, the duty liability will be that of Merchant Exporter [Chapter 7:- CBEC Manual]

Its true that whoever executing the bond, is liable to discharge the duty liability in case of failure to comply the conditions notified therein.

The Excise Department of Manufacturer's Jurisdiction cannt insit the manufacturer to provide the Proof of Export, when the export is done through Merchant Export

You may ask the Excise Department to confirm them from the Merchant Exporters Jurisdiction. This is normally followed by the Deaprtment.

Dear Suresh,

I do confirm the views/replies and inputs of all experts on your query regarding submission of proof of export for goods procured by Merchant Exporter under CT-1.

Best Regards,

Pradeep Khatri

Dear Sir,

In my practice the executer of bond is always responsible for the proof of export. the above quarry is that, the department asking proof of export from manufacturer of such goods which exported through merchant exporter. here is 100% liability to produce the proof of of export to merchant exporter end, not any single percent to the manufacturer of such goods. once a manufacturer received a CT-1 form, the CT-1 form is prima-facie document to relase the goods without payment of duty under ARE-1 including excise bill. yes, if department asking for proof of export certificaate, which issued to the merchant exporter after his submission of proof of export, then manufacturer provide him a photocopy of certificate of proof of export. thanks