UT-1 renewal requirement: timely application enables immediate acceptance but renewal is subject to post-facto verification and cancellation. Renewal of UT-1 for export without payment of duty requires application with the prescribed statement of exports and supporting proof of duty/interest payment and export documents to the Assistant/Deputy Commissioner of jurisdiction; the authority is to renew promptly, after which the jurisdictional Range Officer may conduct post facto verification and report any false statements, leading to cancellation and action under law.
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.
UT-1 renewal requirement: timely application enables immediate acceptance but renewal is subject to post-facto verification and cancellation.
Renewal of UT-1 for export without payment of duty requires application with the prescribed statement of exports and supporting proof of duty/interest payment and export documents to the Assistant/Deputy Commissioner of jurisdiction; the authority is to renew promptly, after which the jurisdictional Range Officer may conduct post facto verification and report any false statements, leading to cancellation and action under law.
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