https://www.taxtmi.com/forum/issue?id=3263 Manufacturer exported goods without required export formalities: LUT was not filed or endorsed, ARE-1 was not filed within prescribed time, and excise invoices showed no duty; although a Bank Realization Certificate was produced, BRC does not replace mandated procedural compliance. Jurisdictional authorities may regularise lapses on submission of documentary evidence, but penal liability and compounding options are also identified where duty-free clearance procedures are breached. en-us Wed, 10 Aug 2011 08:01:04 +0530 Thu, 23 Jan 2025 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3263 Manufacturer exported goods without required export formalities: LUT was not filed or endorsed, ARE-1 was not filed within prescribed time, and excise invoices showed no duty; although a Bank Realization Certificate was produced, BRC does not replace mandated procedural compliance. Jurisdictional authorities may regularise lapses on submission of documentary evidence, but penal liability and compounding options are also identified where duty-free clearance procedures are breached. Discussion-Forum Central Excise Wed, 10 Aug 2011 08:01:04 +0530 https://www.taxtmi.com/forum/issue?id=3263