UT-1 UNDER RULE 19 FOR EXPORT W/O PAYMENT OF DUTY

[RAM SHARMA]

Dear Experts,

My present UT-1 will be expire on 5.3.2013 and I have applied and received new UT-1 which is  applicable from 25.02.2013. I am using previous UT-1 till 27.02.2013 because new UT-1 is received on 27.02.2013 effective from 25.02.2013. Pl clerify that every export which is execute in previous UT-1 is write or wrong because new UT-1 is applicable from 25.02.2013. Am i technically write or wrong.

 Thanks

[YAGAY and SUN]

Following points to be noted:-

1. If you are receiving foreign remittance against these export which was not covered under such material period, then there is  no issue.
2. If you will submit the proof of export within due period then there is no issue.

But bring this aspect in the knowledge of the Jurisdictional Commissioner of Central Excise or DC or AC and after informing them, then inform the Range Superintenden.

However, UT-1 is valid for one calendar year.

It is not a big issue and no show cause notice will be legal if you are taking care of above two points.

AI Summary

UT-1 validity: exports under a prior certificate permissible if remittance and export proof are timely submitted and authorities notified. Exports made under the prior UT-1 are acceptable if the exporter secures the required foreign remittance for those exports and submits proof of export within the due period; the exporter should inform the jurisdictional Commissioner (or DC/AC) and the Range Superintendent. UT-1 is valid for a calendar year, and compliance with these conditions generally precludes issuance of a show-cause notice.