Ct 1 form misplacement
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
08 April 2013
DEAR SIR,
WE HAVE REGISTERED IN THE MARITIME COMMISSIONER ATE AS A MERCHANT EXPORTER. WE HAVE GOT THE CT1 FOR PROCURING THE MATERIAL WITH OUT THE PAYMENT OF DUTY FOR OUR EXPORT ORDER.
BEFORE UTILIZING THE CT 1 FORM WE HAVE MISPLACED THE SAME.IN MEAN WHILE WE HAVE RECEIVED A LETTER FROM THE COMMISSIONER ATE TO PAY THE DUTY.
IN CASE OF PAYMENT OF DUTY ON WHAT BASIS WE HAVE TO PAY THE DUTY, BECAUSE WE HAVEN'T PROCURED THE GOODS BY USING THE CT 1.
PLS POINT OUT THE EXACT RULES FOR CLOSING THE CT 1 FORM OR WE HAVE TO PAY THE DUTY.
WE HAVE REGISTERED IN THE MARITIME COMMISSIONER ATE AS A MERCHANT EXPORTER. WE HAVE GOT THE CT1 FOR PROCURING THE MATERIAL WITH OUT THE PAYMENT OF DUTY FOR OUR EXPORT ORDER.
BEFORE UTILIZING THE CT 1 FORM WE HAVE MISPLACED THE SAME.IN MEAN WHILE WE HAVE RECEIVED A LETTER FROM THE COMMISSIONER ATE TO PAY THE DUTY.
IN CASE OF PAYMENT OF DUTY ON WHAT BASIS WE HAVE TO PAY THE DUTY, BECAUSE WE HAVEN'T PROCURED THE GOODS BY USING THE CT 1.
PLS POINT OUT THE EXACT RULES FOR CLOSING THE CT 1 FORM OR WE HAVE TO PAY THE DUTY.
10 April 2013
DO NOT CHAOS
As per Para 13.7 of Part II of Chapter 7 of Manual of Supplementary Instructions issued by the Central Board of Excise and Customs (CBEC), "in case of any loss of document, the Divisional Officer or the bond accepting authority may get the matter verified from the Customs authorities at the place of export or may call for collateral evidences such as remittance certificate, mate's receipt etc. to satisfy himself that the goods have actually been exported." You may ask the authorities to act accordingly.
in your case you LOST it before export in this case produce authority
1. F.I.R.
2.10/- stamp paper Declaration / undertaking ADDRESSES to Authority (if you received it submit as soon as possible)
3. also Show the copy of Advertisement.
As per Para 13.7 of Part II of Chapter 7 of Manual of Supplementary Instructions issued by the Central Board of Excise and Customs (CBEC), "in case of any loss of document, the Divisional Officer or the bond accepting authority may get the matter verified from the Customs authorities at the place of export or may call for collateral evidences such as remittance certificate, mate's receipt etc. to satisfy himself that the goods have actually been exported." You may ask the authorities to act accordingly.
in your case you LOST it before export in this case produce authority
1. F.I.R.
2.10/- stamp paper Declaration / undertaking ADDRESSES to Authority (if you received it submit as soon as possible)
3. also Show the copy of Advertisement.
10 April 2013
As per Paras 13.2 to 13.6 of the said Chapter, it is the responsibility of the merchant exporter, who has furnished the bond, to submit 'proof of export' to the bond accepting authority and not that of the manufacturer.
"The bond-accepting authority shall accept the proof of export or initiate necessary action in case of any discrepancy," says Para 13.5.
That authority will also intimate about the acceptance of proof of export or any other action to the Deputy/Assistant Commissioner of Central Excise from whose jurisdiction goods were cleared for export but that is not enough ground for the authorities of your supporting manufacturer to enforce any claim.
Para 4.30A of the Handbook of Procedures, Vol. 1 deals with consideration of cases where export promotion copy of shipping bills and/or bank certificate of exports are lost.
The documents stipulated in that Para may be submitted towards discharge of export obligation. If you are able to get the shipping bill re-constructed by the Customs, the authorities can accept the same in lieu of original shipping bill.
At your request, the Customs can give you copies of the shipping bill and other documents or evidence of exports from their records. However, in the ordinary course, they may not co-operate. In that case, you can file an application under the Right to Information Act, 2005 (RTI) and demand copies of the documents.
In the case of Chetan Kothari [2008 (222) ELT 581], the exporter had filed an application with the Central Public Information Officer (CPIO) of JNPT Customs under RTI Act, for copies of export documents. The Customs did not give the documents.
The Chief Commissioner upheld the appeal of the exporter and directed the CPIO to supply copies of bills of entries, shipping bills, invoices, bills of lading and packing lists related to goods imported/exported under the relevant advance licences.
in your case you LOST it before export in this case produce authority.
1. F.I.R in original
2.10/- stamp paper Declaration / undertaking duly Notorised ADDRESSES to Authority (if you received it submit as soon as possible)
3. also Show the copy of Advertisement.
eminent expert please Guide author...
"The bond-accepting authority shall accept the proof of export or initiate necessary action in case of any discrepancy," says Para 13.5.
That authority will also intimate about the acceptance of proof of export or any other action to the Deputy/Assistant Commissioner of Central Excise from whose jurisdiction goods were cleared for export but that is not enough ground for the authorities of your supporting manufacturer to enforce any claim.
Para 4.30A of the Handbook of Procedures, Vol. 1 deals with consideration of cases where export promotion copy of shipping bills and/or bank certificate of exports are lost.
The documents stipulated in that Para may be submitted towards discharge of export obligation. If you are able to get the shipping bill re-constructed by the Customs, the authorities can accept the same in lieu of original shipping bill.
At your request, the Customs can give you copies of the shipping bill and other documents or evidence of exports from their records. However, in the ordinary course, they may not co-operate. In that case, you can file an application under the Right to Information Act, 2005 (RTI) and demand copies of the documents.
In the case of Chetan Kothari [2008 (222) ELT 581], the exporter had filed an application with the Central Public Information Officer (CPIO) of JNPT Customs under RTI Act, for copies of export documents. The Customs did not give the documents.
The Chief Commissioner upheld the appeal of the exporter and directed the CPIO to supply copies of bills of entries, shipping bills, invoices, bills of lading and packing lists related to goods imported/exported under the relevant advance licences.
in your case you LOST it before export in this case produce authority.
1. F.I.R in original
2.10/- stamp paper Declaration / undertaking duly Notorised ADDRESSES to Authority (if you received it submit as soon as possible)
3. also Show the copy of Advertisement.
eminent expert please Guide author...
Querist : Anonymous
Querist :
Anonymous
(Querist)
12 April 2013
Dear Sir,
Thanks for the reply.
We have already submitted the FIR in the commissionerate and we have obtained the letter from the vendor stating that they havent used the CT 1 and availed the excise duty benefit and submitted the same also.
But still we are getting the letter from the commissionerate to pay the duty.
We have clearly explained them by our letters that we havent used the CT 1.
kindly give a reply to close the issue.
Regards,
E.Madhan kumar
Regards,
E.Madhan Kumar
Thanks for the reply.
We have already submitted the FIR in the commissionerate and we have obtained the letter from the vendor stating that they havent used the CT 1 and availed the excise duty benefit and submitted the same also.
But still we are getting the letter from the commissionerate to pay the duty.
We have clearly explained them by our letters that we havent used the CT 1.
kindly give a reply to close the issue.
Regards,
E.Madhan kumar
Regards,
E.Madhan Kumar
12 April 2013
Another reminder also Produce as well as this letter.
Meet personally with d.c. and explained this matter.
regards,
Meet personally with d.c. and explained this matter.
regards,
Querist : Anonymous
Querist :
Anonymous
(Querist)
13 April 2013
Dear Sir,
Thanks for the reply.
we will follow the same.
Regards,
E.Madhan kumar....
Thanks for the reply.
we will follow the same.
Regards,
E.Madhan kumar....
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