ANNEXURE-19 SUBMITTED FOR EXPORT W/O PAYMENT OF DUTY, Central Excise

Issue Id: - 5035
Dated: 12-12-2012
By:- RAM NAUDIYAL

ANNEXURE-19 SUBMITTED FOR EXPORT W/O PAYMENT OF DUTY

Contents

Dear Experts,

Is it compulsory to submit every month Annexure-19 for Export without payment of duty against letter of undertaking. If it is not submitted by in time then what will be the consequences.

Thanks

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1 Dated: 13-12-2012
By:- JAMES PG

Please refer to Para 13.2 of Chapter VII in CBEC Manual wherein it is said that teh exporter shall submit a statement at least once in a month, in Form specified in Annexure 19 alongwith copies of ARE-1 etc. As per Rule 19 of Central Excise Rules, 2002,also 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”. Hence non filing of the Return is a violation of the Rules and may lead to imposition of penalty and/or supension of export under UT-1. The Trade Notice issued by Noida Commissionerate in this regard is given below:

OFFICE OF THE COMMISSIONER

CUSTOMS & CENTRAL EXCISE, COMMISSIONERATE: NOIDA

C-56/42, SECTOR-62, NOIDA

TRADE 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 & 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 contains 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 prescribed by the Central Board of Excise & 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 copies 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 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 tendering proof of export before the bond accepting authority.

(REENA ARYA)

COMMISSIONER

CENTRAL EXCISE: NOIDA

C.No. V(30)Trade Notice/T/N/ 81/2011/ Dt.

Copy of captioned Trade Notice forwarded herewith to:

1- The Chief Commissioner, Central Excise, Meerut Zone, Meerut

2- The Commissioner, Central Excise Meerut I/II, Ghaziabad

3- The Director (TRU), CBEC, North Block, New Delhi

4- The Addl. Commissioner (P&V/Tech/Audit/A/E/ICD), Central Excise, Noida

5- The Dy./Asstt. Commissioner, Central Excise Divn. I/II/III/IV/V, Noida

6- The Asstt. Commissioner, ICD- Dadri/ T.T.P.L/Surajpur

7- All RAC Members (as per list)