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
View Source