Export without duty: statement requires proof of export, bond accounting, and departmental verification before credit allowed. Statement under Rule 19 prescribes the mechanism for exporters to report excisable goods exported without payment of duty and claim running bond credit. The form comprises Parts I-IV recording current removals, earlier proof of export, outstanding A.R.E.1s within statutory time, and A.R.E.1s beyond the statutory time where duty and interest were paid; Part V abstracts bond balances. Declarant certification, TR 6 enclosures, original Customs authenticated A.R.E.1s, departmental acknowledgement, and Range Office/Bond Accepting Authority verification are required before credit is finally admitted.
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.
Export without duty: statement requires proof of export, bond accounting, and departmental verification before credit allowed.
Statement under Rule 19 prescribes the mechanism for exporters to report excisable goods exported without payment of duty and claim running bond credit. The form comprises Parts I-IV recording current removals, earlier proof of export, outstanding A.R.E.1s within statutory time, and A.R.E.1s beyond the statutory time where duty and interest were paid; Part V abstracts bond balances. Declarant certification, TR 6 enclosures, original Customs authenticated A.R.E.1s, departmental acknowledgement, and Range Office/Bond Accepting Authority verification are required before credit is finally admitted.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.