my queries pl resolve Excise related

[vinit goyal]

Dear Sir

I have one queries we have a merchant exporter and export the good under CT-1

In one case we misplaced the Original and dublcate ARE-1 endorsed by custom and in shipping bill no mentioned that ARE-1 no reference.

so now in the submission of proof of export to excise is it compulsory to provide the Original and dublicate copy of ARE-1 along with other documents or any other solution for submission of proof of export ???

Pl suggest me what should I do ?

Regards

Vinit Goyal

M-9999426498

[YAGAY and SUN]

Dear Vinit,

Please check following judgment in this regard.

Regards,

NeelamTaneja(Executive Consultant) in YAGAY and SUN (Management, Business and Indirect Tax Consultants)

TMI ID= 233874

2013 (5) TMI 459 - BOMBAY HIGH COURT

Other Citation: 2013 (293) E.L.T. 641 (Bom.)

UM Cables Ltd. Versus Union of India And Others

[Mahir S]

Sir,

It is necessary that goods are required to be exported in six months time period. If goods are exported, then you can submit proof of export even without ARE-1.

However, other documents such as S.B./ B/L, Mate receipt, BRC etc. can also be accepted as proof of export.

The Excise range officer may also provide you with a certified copy of ARE-1 from his own records.

AI Summary

Proof of export: ARE-1 not strictly mandatory; alternative documents and certified copies can establish export compliance. Where the ARE-1 original and duplicate are misplaced, exporters may submit alternative proof of export-such as shipping bill, bill of lading, mate's receipt or bank realization certificate-to satisfy excise proof requirements; exports must still meet the applicable export time limit. The excise range officer may provide a certified copy of ARE-1 from departmental records to assist in compliance, and authorities accept alternative documentary evidence subject to verification.