Penalty - time limitation - goods cleared without payment of duty

[pardeep bisht]

we are exporting goods on behalf of third paty i.e marchant exporter against a CT-1 and ARE-1 as prescribed provided by the said party. the triplicate and quaderuplicate copy of the ARe-1 ,along with copy of CT-1 submitted with the our judiction , our range not send the triplicate copy of the ARE-1 to the CT-1 issuing authority therefore the said party not able to get the proof of export, not discharge the obligation officeially we not receive the export proof . Time limit expier, Please clear what action we can take and their is any chance of panalty on us from the end of department as the goods has been cleared without payment of duty from our premises .

[Markesh Antony]

As you said that you have submitted the export proof timely with the office having jurisdiction over your premises. IT is failure on the part of department to send the inforamtion or documents to CT-1 issuing authority. The failure on the part of department can not lead to penalty on you. But, there is default from your side to submit the documents, even in that case, it would lead to demand.

AI Summary

Penalty for failure to produce export proof may be avoided when departmental non transmission caused delay, but default risks demand. Liability for penalty depends on whether the taxpayer or the department failed to produce or transmit export documentation: the taxpayer submitted export proof to the office having jurisdiction over its premises, but the department failed to forward the triplicate ARE 1 to the CT 1 issuing authority, preventing timely proof of export. Departmental non transmission alone should not attract penalty on the taxpayer, whereas any default by the taxpayer in submitting required documents can result in a demand for duty.