Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Restriction on possession of excisable goods: limits holding to prescribed maxima and permits only rule-authorised possession. From a government specified date no person may possess goods listed as excisable in excess of a prescribed maximum quantity at any one time, except as permitted by rules made under the Act; the provision empowers notification of the effective date and requires rules to specify maxima and exceptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Restriction on possession of excisable goods: limits holding to prescribed maxima and permits only rule-authorised possession.
From a government specified date no person may possess goods listed as excisable in excess of a prescribed maximum quantity at any one time, except as permitted by rules made under the Act; the provision empowers notification of the effective date and requires rules to specify maxima and exceptions.
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