Self-declaration of non-availment of CENVAT accepted for readymade garment exporters, subject to random verification and penalties. Self-declaration of non-availment of CENVAT is acceptable for readymade garment manufacturer-exporters under the Simplified Export Procedure to claim duty drawback when exports are cleared on invoices instead of ARE-I. Selected declarations will be sent to jurisdictional Central Excise field formations for random verification. Commissioners of Customs must adopt procedures for selection and forwarding, and mis-declarations discovered on verification are to be dealt with stringently, with exemplary punishment. Public notices and staff standing orders should be issued.
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Provisions expressly mentioned in the judgment/order text.
Self-declaration of non-availment of CENVAT accepted for readymade garment exporters, subject to random verification and penalties.
Self-declaration of non-availment of CENVAT is acceptable for readymade garment manufacturer-exporters under the Simplified Export Procedure to claim duty drawback when exports are cleared on invoices instead of ARE-I. Selected declarations will be sent to jurisdictional Central Excise field formations for random verification. Commissioners of Customs must adopt procedures for selection and forwarding, and mis-declarations discovered on verification are to be dealt with stringently, with exemplary punishment. Public notices and staff standing orders should be issued.
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