Direct supply by intermediate supplier: shipping bill in ultimate exporter's name with ARE 1 verification and endorsement required. Intermediate suppliers may remove goods to the port without payment of duty under bond for export by the ultimate exporter under Advance Authorization or DFIA; goods must be verified, sealed and ARE-1 countersigned by central excise officers, with ARE-1 recording the ultimate exporter and permission/invalidation details, and the Shipping Bill prepared in the ultimate exporter's name with the intermediate supplier endorsed and references to ARE-1 and permission/invalidation letter.
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.
Direct supply by intermediate supplier: shipping bill in ultimate exporter's name with ARE 1 verification and endorsement required.
Intermediate suppliers may remove goods to the port without payment of duty under bond for export by the ultimate exporter under Advance Authorization or DFIA; goods must be verified, sealed and ARE-1 countersigned by central excise officers, with ARE-1 recording the ultimate exporter and permission/invalidation details, and the Shipping Bill prepared in the ultimate exporter's name with the intermediate supplier endorsed and references to ARE-1 and permission/invalidation letter.
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