Merchant Exporters Bear Duty Liability for Unexported Goods; Manufacturing Units Not Liable for Proving Exports.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Duty liability - export through merchant exporter - Manufacturing units were not responsible for the production of proof of exports and if the goods are not exported the entire responsibility rests on the merchant exporter - AT....