Bond execution by manufacturer exporter preserves relief for job worker manufacture; discharge of bonds requires proof of export. Where a manufacturer exporter sends goods to a job worker for further manufacture before export, the manufacturer exporter may execute bonds on behalf of the job worker as before; two bonds are required (one for in bond manufacture and one for in bond export) and both can be discharged only on receipt of proof of export of the goods finished by the job worker.
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.
Bond execution by manufacturer exporter preserves relief for job worker manufacture; discharge of bonds requires proof of export.
Where a manufacturer exporter sends goods to a job worker for further manufacture before export, the manufacturer exporter may execute bonds on behalf of the job worker as before; two bonds are required (one for in bond manufacture and one for in bond export) and both can be discharged only on receipt of proof of export of the goods finished by the job worker.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
