Procedure for export of excisable goods: transitional allowance to use prior formats avoids detention of consignments. The notification prescribes new prescribed formats-ARE-1 for exporter applications, a revised bond form, and CT-1 for indigenous duty-free removal-but treats these changes as minor procedural adjustments. Administratively, exporters may continue to follow the prior procedure and formats during the transitional period, and consignments should not be detained solely for non-use of the newly prescribed formats so long as the earlier procedure has been duly followed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Procedure for export of excisable goods: transitional allowance to use prior formats avoids detention of consignments.
The notification prescribes new prescribed formats-ARE-1 for exporter applications, a revised bond form, and CT-1 for indigenous duty-free removal-but treats these changes as minor procedural adjustments. Administratively, exporters may continue to follow the prior procedure and formats during the transitional period, and consignments should not be detained solely for non-use of the newly prescribed formats so long as the earlier procedure has been duly followed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
