Non Submission of Proof of Export

[RAM SHARMA]

Dear Experts,We are manufacturer of excisable goods. We are unable to provide proof of export one of our export consignment with in six month. What will be the consequences of non submission of proof of export within six month and what option are available for extension these limit. Please advice. Thanks&Regards

[YAGAY and SUN]

Dear Ram,

You may have to pay the double duty amount with interest and penalty if proof of export has not been submitted within prescribed time limit.

It would be better you must approach to the concerned Commissioner of Central Excise and narrate the facts of this matter and seek extension of time for the submission of proof of export.

Regards

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

[RAM SHARMA]

Isnt below the rank of commissiioner authorised for this matter. Please advice any other route.Thanks&Regards

[Madhukar N Hiregange]

You should collect alternative evidence that the goods have been exported. Otherwise you may have to pay the duty liable among with interest and mandatory penalty of 25 percent . Advisable to try and obtain and if not possible pay and intimate dept.

[yash arya]

Dear Sharnaji,

 The alternative evidence for proof of exports is Bank realization certificates(BRC) which can be obtained from your bankers where the Export Bill proceeds are credited. This can be submitted at the time of scrutiny by the CE dept.when called for.

-Shekar R

[Mahir S]

If u r sure that proof of export shall be received then request the range officer for extension of time period, else pay up the duty amount with interest.

However. if export has taken place, then there has to be some or other proof for export of such goods.

AI Summary

Proof of export deficiencies can trigger duty recovery with interest and penalty unless alternative evidence or extension is secured.
Non-submission of proof of export within the prescribed six month period leads to recovery of excise duty with interest and a mandatory penalty. Exporters should seek extension from the relevant officer or Commissioner, or submit alternative evidence such as Bank Realisation Certificates; if proof cannot be produced, the duty and interest should be paid and the department informed.