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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Export of goods - proof of export - The Central Excise Officer ...


Central Excise Officer to Verify Export Claim Without ARE-1 Form; Case Remanded for Further Review.

September 28, 2013

Case Laws     Central Excise     HC

Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - matter remanded bak - HC

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