Proof of Export - When export through merchant exporter

[Asked by Guest]

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.

[Rajagopalan Ranganathan]

Sir,

If export is effected under the bond executed by merchant exporter then proof of export is to be submitted by the merchant exporter. If the export is effected under letter of undertaking executed by the manufacturer then proof of export is to be provided by the manufacturer.

[DR.MARIAPPAN GOVINDARAJAN]

The opinion of Renganathan Sir is self explanatory.

[Suryanarayana Sathineni]

Dear Friend,

In other words, if you exported against CT-1 given by Merchant exporter, the obligation is on Merchant exporter and otherwise, the manufacturer is responsible.

Best Regards

Suryanarayana

AI Summary

Proof of export responsibility: merchant exporter submits proof when export is under its bond; otherwise manufacturer does so.
When export is effected under a bond executed by the merchant exporter, the merchant exporter is responsible for submitting proof of export; when export is effected under a Letter of Undertaking executed by the manufacturer, the manufacturer must provide the proof. If export is carried against transit or clearance documentation furnished by the merchant exporter, the obligation to produce proof of export lies with the merchant exporter; absent reliance on such merchant-exporter documentation, the manufacturer remains responsible.