TMI BlogNon export of goods by eouX X X X Extracts X X X X X X X X Extracts X X X X ..... Kindly give suggestions to a query. An eou has sent goods for export. Due to some reasons, the goods are not exported within six months. Also the goods were lost in the port. The eou had sent the goods under ARE1 s with due acknowledgements of the department. Through out the period they have positive NFEs. The eou wants to pay thecex duties at the usual rate and as per the values mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ARE1 s. But the department insists to pay the duties alongwith customs duties. Also they want the pay the duties at the value at the nearby price of the similar goods imported. Kindly suggest the property methods - Reply By KASTURI SETHI - The Reply = Dear Querist,. Your responsibility ceases when goods left Indian Waters after due signature from Customs Authorities. In such a situa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion apply for remission of duty. It. Your responsibility is up to Indian port. Case law can be easily searched on website. Make efforts - Reply By Himansu Sha - The Reply = Thank you sir. There is no time limit for claiming the remission. But the remission under rule 21 is within the factory. Though the judicial decisions are in favour other assessee considering the place of removals is exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded up to the port,still the assessee wants to pay the duties. I could not find any case law for such a situations. Whether normal excise duty is applicable as assessed in Ares since the nfe is positive or customs duty is applicable.kindly suggest - Reply By KASTURI SETHI - The Reply = Custom duty is also involved I.e.inputs imported free of duty. Where the goods were lost ? In the port ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In Indian Waters or beyond ? - Reply By KASTURI SETHI - The Reply = Dear Querist, This case law will be helpful to you. ROSHANLAL LALIT MOHAN Versus COMMISSIONER OF C. EX. CUS., DELHI-III = 2008 (8) TMI 323 - CESTAT, NEW DELHI - Reply By KASTURI SETHI - The Reply = Dear Sir, Pl. give me full details and I can post more case laws in your favour. - Reply By KASTURI S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ETHI - The Reply = Dear Querist,. As you have imported raw material free of duties, so you can not lodge claim of duties from Insurance Co. Only option is to apply remission of custom duties under Section 23 of Custom Act . You can also file Application for remission of CE duty under Rule 21 of CE Rules . This rule is not meant for remission within factory only. You will have to apply for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emission of both types of duties. - Reply By Himansu Sha - The Reply = Sir, Let me clarify the issue in detail The assessee is an EOU and manufactures the excisable goods. Over the years they were sending the goods for export through ARE-1 s. During audit, it was found that the proof of exports of certain ARE-1 were not submitted. Further it was found that the goods were lost dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing transportation and in the port. Since the EOUs are governed by the CEX procedures, the remission is applicable for the goods lost before removal, the Department insisted for duty. For the entire period the assessee has positive NFE My query is at what rate the duties will be payable i.e whether at normal rate or at the aggregate of customs duties? Also what will be valuation i,e wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the value mentioned in the ARE-1 or the value at which the simillar goods are imported.? - Reply By KASTURI SETHI - The Reply = Pay CE duty mentioned on ARE-I and nothing else. - Non export of goods by eou - Query Started By: - Himansu Sha Dated:- 7-3-2017 Other Topics - Got 8 Replies - Indian Laws - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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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