Export compliance for duty-free excisable goods: UT-1 renewal requires an export statement and proof of duty or shipment obligations. Requirement for renewal of UT-1 for removal of excisable goods for export without duty: assessees must submit a detailed statement listing prior UT-1 particulars, each removal's ARE number and date, duty involved, whether a pass for shipment order was received and its date, short shipment details, and evidence of duty and interest paid where applicable; submit proof of export to the jurisdictional division and a signed declaration by an authorised signatory.
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Provisions expressly mentioned in the judgment/order text.
Export compliance for duty-free excisable goods: UT-1 renewal requires an export statement and proof of duty or shipment obligations.
Requirement for renewal of UT-1 for removal of excisable goods for export without duty: assessees must submit a detailed statement listing prior UT-1 particulars, each removal's ARE number and date, duty involved, whether a pass for shipment order was received and its date, short shipment details, and evidence of duty and interest paid where applicable; submit proof of export to the jurisdictional division and a signed declaration by an authorised signatory.
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