Liability of Excise duty

[ramesh bohra]

our unit is 100% eou and we send one container for export to turkey but before reaching mundra port (india) container get accident and material broken now dept asking us for proof of export we told them that container material totally broken they are asking to deposit duty which we denited in bond register 34% we also applied gor insurance claim and claim is pending please guide us that duty is payble and if we bring back broken goode in factory then what will be liablity and how are will cancel

[Vijay Chitte]

First of all you have to received broken materials to your factory premises after completed the FIR procedure and write an application along with all relevant docs (FIR copy, ARE-1, Export Invoice, etc.) for duty forgone. Regards: Vijay Chitte - Claris Lifesciences Ltd.

[RadheyShyam Mangal]

Please apply for remission of duty. kindly refer case law of (1)kuntal granite (2) madhav marbles in the matter.

AI Summary

Excise duty liability for damaged export goods: remediation via duty remission and documentation after receiving goods and filing FIR.
Where goods meant for export are damaged before shipment and duty was denied in bond, the exporter should receive the damaged goods into factory premises after completing FIR formalities and submit an application with all relevant documents (FIR, ARE-1, export invoice, insurance claim details) to claim duty forgone. Concurrently, the exporter should apply for remission of duty and cite relevant precedents while pursuing the insurance claim.