No bar to storage and transshipment of excisable goods once cleared from a factory or any approved premise in bond (under Rule 13) before the same are exported. Procedure prescribed for verification of goods stored in such cases

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.... — Storage and transshipment of excisable goods once cleared from a factory or any approved premise in bond (under Rule 13) before the same are exported I am directed to say that doubts have arisen whether the excisable goods cleared in bond under Rule 13 of the Central Excise Rules, 1944, from a factory or any approved premise, can be stored and transshipped at any other place and if so, whe....

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....liable to pay the excise duty. In case of Notification No. 51 /94 supra, the exporter has to submit proof of exports and remittance within 3 months from the date of clearance. There is no prohibition in respect of storing the goods end route the place of exports. Due to nature of the goods and special requirement of exports from Land Customs, non- availability of transport permit or special arrang....

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....) and that during transit checkings, the proper documents are available with each consignment/vehicle :- (1) The manufacturer-exporter or his agents or any exporter can establish transshipment stockyard at any place. No permission will be necessary. (2) An intimation will be given to Commissioner of Central Excise with a copy to Assistant Commissioner and the Range Superintendent indicating ....