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.

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.