Non receipt of h forms

S Kumar (export exe.) (43 Points)

16 August 2011  

Hello,

We had exported medicines through a merchant exporter aginst Form H promise. Now the merchant exporter is unable to provide H forms for that particular period due to some problems at his end. Our sales assessement is underway and the sales tax officer is demanding H forms. My queries are as below

- What is the penalty if H forms are not submitted. What is the rate of duty applicable. Our company is based in gujarat.

- Can we show the sales tax officer proof of export and clear our assessement. Will he consider that instead of H forms.

- If the officers releases order asking us to pay the penalyt, what is the further process to appeal. What is the time limit etc.

- Will the exporter be legally liable to pay the penalty i.e can we file a case against him for non submission of H forms.


I would be very grateful if you can clarify on the above issues and provide some sales tax Act reference.


Regards,

 

Rahul R.