Page 110 - ELT_1st June 2020_VOL 372_Part 5th

644 EXCISE LAW TIMES [ Vol. 372

(ii) EP copy of the shipping bill(s) containing details of ship-
ping bill-wise export indicating the shipping bill number,
date, FOB value as per shipping bill and description or
export product.
(iii) A statement of exports giving details of shipping bill-
wise exports indicating the shipping bill number, date
FOB value as per shipping bill and description of export
product.
(iv) A statement of Import indicating bill of entry wise item
of imports, quantity of imports and its CIF value.
(v) FOB value of export for the purpose of V.A. shall be ar-
rived at after excluding the Foreign Agency Commission,
if any.
(vi) In case where CENVAT credit facility on inputs have
been availed for the exported goods, the goods imported
against Advance Authorisation shall be utilized only in
the manufacture of dutiable goods whether within the
same factory or outside (by a supporting manufacturer)
even after completion of export obligation, for which the
authorisation holder shall produce a certificate from ei-
ther the jurisdictional Central Excise Supdt. or Independ-
ent Chartered Accountant or Cost Accountant, at the op-
tion of the exporter.”
13. As per the aforesaid executive instruction, the “Aayat Niryat Form”
provides for submission of proofs by furnishing “Bill of Export”. The petitioners
were required to submit proof of export to SEZ Unit and the proof of export is
mentioned in Form 98-VI of the Customs Manual.
14. Not only this, as per Section 30(3) of the SEZ Rules, Bill of Export is
a mandatory requirement and no claim can be accepted in absence of proper au-
thorization. Section 30 of the SEZ Act reads as under :-
“30. Procedure for procurement from the domestic Tariff Area. - (1) The
Domestic Tariff Area Supplier supplying goods to a Unit or Developer shall
clear the goods, as in the case of exports, either under bond or as duty paid
goods under claim of rebate on the cover of ARE-1 referred to in Notifica-
tion Number 42/2001-Central Excise (N.T.), dated the 26th June, 2001 in
quintuplicate bearing running serial number beginning from the first day of
the financial year.
(2) Goods procured by a Unit or Developer, on which Central Excise Duty
exemption has been availed but without any availment of export entitle-
ments, shall e allowed admission into the Special Economic Zone on the
asis ARE-1.
(3) The goods procured by a Unit or Developer under claim of export enti-
tlements shall be allowed admission into the Special Economic Zone on the
asis of ARE-1 and a Bill of Export filed by the supplier or on his behalf by
the Unit or Developer and which is assessed by the Authorised Officer be-
fore arrival of the goods.
Provided that if the goods arrive before the Bill of Export has been filed and
assessed, the same shall be kept in an area designated for this purpose by
the Specified Officer and shall be released to the Unit or Developer only af-
ter completion of the assessment of the Bill of Export.”
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