20 February 2013
Dear All, I have a query regarding a consignment sent from a manufacturer to an SEZ under an ARE-1 without payment of duty. Due to some technical difficulties, the customer in the SEZ was able to accept & get stamped and certified the ARE -1 with goods 2 months after the clearance from the manufacturers factory. Now the manufacturer is stating that there is a time limit of 45 days for receipt back of the certified ARE docs from the SEZ, and hence are insisting on the payment of excise duty with interest & penalty. Is this correct. Pls guide us.
24 February 2013
Goods must be exported within 6 months from date of removal from the factory, unless extension is granted under chapter 7 part-II para 2.1(i) of CBE&C's CE Manual.
25 February 2013
Thank you for this info. Additionally I was told that rule for export to an SEZ has to be within 45 days, which is what I need clarification on. Hoping for some clarity on this< thanks.