Validity of Warehouse the material under Form AR 3A

[SURYAKANT MITHBAVKAR]

We cleared consignment under AR 3A on July-2010 whereas our customer not yet complete warehouse procedure at their end and unable us to send the warehouse certificate in form of AR3A .

Pl. advice whether any time limit to them to warehouse the material through their range officer.

[Snehal Kulkarni]

Re-warehousing Certificate needs to submit within 90 days from the date of Clearance.

Or else have to pay the Duty along with interest.

 

[Alok Kumar]

 

Dear Mr. Suryakant ,

What you mean from AR3 A is the rewarehousing certificate/ warehousing certificate.

The new name given to the above mentioned form is  A.R.E.-3 , it is no longer called AR3A.

THE department cannot recover the duty from you even if the ARE-3 is not received by you by the stipulated time period of ninety days or by the exteded period of 150 days as the case may be. The department will at the level of the jurisdictinal A.C./D.C. will first ensure  whether the goods have reached the consignees warehouse or not and only then they can initiate further proceedings against you.

Thanks,

 

ALOK kUMAR

Advocate

[Ramaiah Swamy]

good evening mr. suryakant,

 

1.  In terms of instruction contained in CBEC circular No., 851/9/2007-CX dated 03.5.2007  which deals with supply of goods to EOU, you are required to get rewarehousing certificate from the customs and central excise officer in charge of EOU within 90 days from the date of clearance of goods to EOU

 

2.  Since you have not received the said certificate , I advise you to request your range superintendent to write to the supdt., of your EOU - customer to vefrify whether your goods have been received by EOU and accounted for in the books of EOU. 

 

3.  If the report from that supdt., says that goods have been received, then there is no problem.  otherwise you will be required to pay up the duty contained in the said goods to the department.  Interest also becomes payable thereon

4.  Once you get the rewarehousing certificate you can ask for refund of the duty earlier paid.  Interest is not refundable .  Interest will be cost

5. Pl. see para 4 of the said instruction.

 

With best wishes

 

Ramaiah swamy

 

AI Summary

Rewarehousing certificate requirement: failure may lead to duty recovery unless receipt of goods at warehouse is verified. Supply to an EOU requires obtaining a rewarehousing certificate within the prescribed period; absent the certificate the department will verify whether the goods reached and were accounted for by the EOU before seeking recovery. If goods were not received, the supplier becomes liable for duty and interest; if the certificate is later produced, duty may be refunded but interest is not refundable.