Bond Accepting Authority :
Bond may be accepted by any of the following officers: –
The Deputy/Assistant Commissioner of Central Excise having jurisdiction over the factory or warehouse or any other premises approved by the Commissioner for storing non-duty paid goods;
Maritime Commissioners under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation is located.
The Deputy/Assistant Commissioner of Central Excise (Export) as officers authorised by the Board for this purpose.
Exporters are required to clearly indicate on the ARE.1 the complete postal address of the authority before whom the bond is executed and to whom the documents are to be submitted/ transmitted for admission of proof of export.