loss of are3s

[raj nadh]

Dear expert,

we are 100% EOU unit. We procuring material Indigenously against CT-3. We lost ARE-3s. Please suggest how to get these ARE-3s for re-warehousing.

Raj nadh

[YAGAY and SUN]

Dear Raj,

Lodge a FIR, Inform the C.E. Department in this regard.

Regards

Sameer Malhotra- Consultant

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[Mahir S]

Sir, further please refer Circular No. 851/9/2007- CX dated 3^rd May, 2007, as follows:-

4(b) If the Superintendent-in-charge of the consignor of the goods does not receive the original copy application (ARE-3) with certificate of warehousing, duly endorsed by the user industry and countersigned by the Superintendent-in-charge of the user industry, within ninety days of the removal of the goods, weekly reminders must be issued by him to the Superintendent-in-charge of the user industry. If despite such reminders, the original warehousing certificate is not received within a further period of sixty days of the expiry of the ninety days period, the Superintendent-in-charge of the consignor shall inform his Assistant/Deputy Commissioner who shall either secure a satisfactory proof of the goods having been duly received by the user industry or ensure that the duty of excise due on the goods not received at destination is recovered from the consignor in terms of Rule 20 (4) of the Central Excise Rules, 2002.

AI Summary

Lost ARE-3s: lodge FIR, notify customs, issue reminders; unresolved loss may lead to excise duty recovery.
Loss of ARE-3 forms requires lodging a FIR and informing the Central Excise department. If the consignor's Superintendent does not receive the original ARE-3 with warehousing certificate within ninety days, weekly reminders must be issued; failing receipt after an additional sixty days, the matter is to be referred to the Assistant/Deputy Commissioner to obtain proof of receipt or secure recovery of excise duty from the consignor in accordance with recovery provisions.