Export under bond: designated export officer accepts bonds from merchant exporters enabling procurement nationwide subject to verification and compliance. An Assistant/Deputy Commissioner (Tech.) is designated as Assistant/Deputy Commissioner of Central Excise (Export) for the Agra commissionerate to accept bonds for exports without payment of duty under applicable Central Excise Rules, permitting merchant exporters and manufacturer cum merchant exporters (with head office/factory in the commissionerate) to procure goods from anywhere in India; exports under Annual Undertaking (UT I) are excluded. The designated officer must verify credentials and ensure compliance with Ministry/Board instructions.
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Provisions expressly mentioned in the judgment/order text.
Export under bond: designated export officer accepts bonds from merchant exporters enabling procurement nationwide subject to verification and compliance.
An Assistant/Deputy Commissioner (Tech.) is designated as Assistant/Deputy Commissioner of Central Excise (Export) for the Agra commissionerate to accept bonds for exports without payment of duty under applicable Central Excise Rules, permitting merchant exporters and manufacturer cum merchant exporters (with head office/factory in the commissionerate) to procure goods from anywhere in India; exports under Annual Undertaking (UT I) are excluded. The designated officer must verify credentials and ensure compliance with Ministry/Board instructions.
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