NOT SUBMITTED PROOF OF EXPORT WITHIN 6 MONTHS

[Asked by Guest]

Hello Experts,

I have not submitted the proof of export to the range office within the 6 months period. The main reason behind non-submission is our CHA misplaced and they will get the duplicate of the EP copy.

The EP copy is the only document that is misplaced.

We shipped in the month of feb 2013. Kindly suggest a way wherein i can submit the proof of export (once the CHA get the duplicate of EP copy) and not pay any fine. also suggest along with the notification no.

Lots of Thanks.

 

[Mritunjay Kumar]

As per the requirement of Central Excise Notification No.42/2001-CE(NT), one is required to submit the export documents within the period of 6 months.

In your case, CHA has misplaced EP copy and as I get you, CHA has already applied for the duplicate copy of EP Copy. Further, you need to give the written intimation to the Divisional Officer(Concerned officer) regarding the loss of EP copy and subsequent application for obtaining duplicate copy. This will establish your intention for not evading the duty payment to the department. When the circumstances are bonafide and duly intimated to the departmental officers, then no penalty will be leviable to you in this case. Case law, 2008 (1) TMI 149 - CESTAT BANGALORE may be referred for your help.

[Mahir S]

At least submit the other relevant documents pertaining to proof of export to the department and request for extension of time period for submission of EP Copy.

[MANDAVILLI RAMAKRISHNA]

mr. naveed is correct.

 

submit immediately proof of export like bank statement, CA certificate, invoice / receipts of your custom handling agents, correspondence with the foreign buyer etc., and request time of 3 months.

 

 

AI Summary

Proof of export requirements: obtain duplicate export papers, notify authorities and provide alternative evidence to avert penalty.
Failure to submit proof of export within the prescribed period under Central Excise Notification No.42/2001-CE(NT) can be addressed by obtaining a duplicate EP copy, giving written intimation to the Divisional Officer about the loss and duplicate application, and submitting alternative export evidence (bank statements, CA certificate, invoices, CHA receipts, buyer correspondence) while requesting additional time; bona fide circumstances and proper intimation may preclude penalty.