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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Proof of export - ARE-1 application is the basic essential ...


ARE-1 Form Mandatory for Export; H-Form Not Accepted as Valid Export Proof u/r 18 Notification.

October 22, 2016

Case Laws     Central Excise     CGOVT

Proof of export - ARE-1 application is the basic essential document for export. Filing of ARE-1 having been specifically contemplated under notification issued under Rule 18 ibid, same was mandatory and not directory - As such, H-Form is not a valid document as proof of export - CGOVT

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