Dear Sir,
Please explain if export is carried through merchant exporter then who is liable to submit proof of export to the Central Excise dept.i.e. the Merchant Exporter or the Manufacturer, further if Merchant exporter is required to submit poe then we as a manufacturer is required to submit what documents to the department to substantiate that the said export has been carried out , Please give any reference regarding this ,Thanks & regards.
Merchant Exporters Must Submit Proof of Export Under Bond; Manufacturers Responsible Under Letter of Undertaking In a discussion about the responsibility for submitting proof of export when exporting through a merchant exporter, it was clarified that if the export is conducted under a bond executed by the merchant exporter, the merchant is responsible for providing proof to the Central Excise department. Conversely, if the export is under a letter of undertaking by the manufacturer, the manufacturer must submit the proof. This was supported by multiple contributors, who agreed that the obligation depends on the type of document executed for the export. (AI Summary)
TaxTMI 
TaxTMI 
