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

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..... ANNEXURE-19 SUBMITTED FOR EXPORT W/O PAYMENT OF DUTY
Query (Issue) Started By: - RAM NAUDIYAL Dated:- 12-12-2012 Last Reply Date:- 13-12-2012 Central Excise
Got 2 Replies
Central Excise
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. .....

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..... 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 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) .....

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..... 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: .....

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..... 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 t .....

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..... ime 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". Ac .....

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..... cordingly, 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 (c .....

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..... opy 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 (E .....

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..... xport 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 .....

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..... 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), .....

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..... 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) 8- All Help Center Members (as per list) 9- PA to Commissioner, Central Excise Commissionerate, Noida 10- The Supdt Cen .....

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..... tral Excise Range- Noida 11- M/s (Merchant Exporter) 12- Guard file 13- Notice Board. 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 to say further regarding this issue.
Discussion Forum - Knowledge Sharing .....

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