TMI BlogANNEXURE-19 SUBMITTED FOR EXPORT W/O PAYMENT OF DUTYX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Reply By JAMES PG - The Reply = 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 F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 photocop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, Meer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8- All Help Center Members (as per list) 9- PA to Commissioner, Central Excise Commissionerate, Noida 10- The Supdt Central Excise Range- Noida 11- M/s (Merchant Exporter) 12- Guard file 13- Notice Board. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SUPERINTENDENT (TECH) CENTRAL EXCISE:NOIDA - Reply By KIRTIKUMAR PUROHIT - The Reply = Shri JAMES PG has given most proper reply thus I agree with him and there is nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to say further regarding this issue. - ANNEXURE-19 SUBMITTED FOR EXPORT W/O PAYMENT OF DUTY - Query Started By: - RAM NAUDIYAL Dated:- 12-12-2012 Central Excise - Got 2 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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