'Excise department can raise query on proof of export even after a year'

We are a merchant exporter. We had furnished a bond and obtained CT-1 to procure export goods from a manufacturer. We had submitted proof of export to the excise department over one year back. Now they are raising a query. Is there any time limit within which they should accept or reject our proof of exports?
In the case of Unicure Remedies Pvt. Ltd. [2001 (133) ELT 509 (GOI)], the Revisionary Authority held that in case of exports under bond, the demand can be made from the executor of the bond for failure to fulfil the conditions of the bond, and since that is not a case of non-payment of duty, the normal limitation prescribed in Section 11A of Central Excise Act, 1944 will not apply. In the case of Tata Steel Limited [2012 (281) ELT 313 (GOI)], the Revisionary Authority held that the legislature has made a provision of contractual obligation by way (of language) of the "Bonds" to be furnished under relevant Central Excise Rules, which clearly stipulates that such obligatory liability bonds will not be discharged until all the payments of the duties involved are determined and paid in full with interest. Relying on the decision in the above-mentioned Unicure Remedies case, the plea of Tata Steel that a limitation would apply in the case of export under bond was rejected. The inference from the above cases is that the authorities can raise a query even after one year.

We are importing certain goods at Nhava Sheva port and want to re-export the same from the port itself. We have not yet retired the import documents. We have a letter of credit for export of the goods. We do not want to clear the goods on duty payment, bring the goods to our godown and then re-export. Can we re-export the imported goods from the port itself?
In case the goods have not arrived, you can explain your case and ask the shipping company to file the Import General Manifest showing the goods imported by you as 'for transhipment'. If that is done, you can file a bill of transhipment under Section 54 of the Customs Act, 1962 and seek Customs clearance to load the goods in another vessel from the port. If your goods have landed, you can seek Customs permission to simultaneously file a bill of entry for warehousing under Section 46 of the Customs act, 1962 and file an ex-bond shipping bill file under Section 69 of the Customs Act, 1962 and seek waiver of physical warehousing of the goods. When the shipping bill is passed, you can ship the goods and obtain bill of lading.

Can we receive payment for an export bill from an Exchange Earners Foreign Currency (EEFC) account?
The Foreign Exchange Management (Manner of Receipt & Payment) Regulations, 2000 does not mention receipt of payment from an EEFC account of a resident as an approved method for receipt of payment for export goods. Therefore, the answer to your question is in the negative.

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