Re-denaturation of spirit may be permitted after review, while refusal requires a reasonable opportunity for the applicant to be heard. Re-denaturation may be sought when a tested sample of spirit is reported as not properly denatured. The proper Customs officer may allow the request after considering its reasons and the circumstances of the case. The applicant must receive a reasonable opportunity of being heard before refusal of the request.
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.
Re-denaturation of spirit may be permitted after review, while refusal requires a reasonable opportunity for the applicant to be heard.
Re-denaturation may be sought when a tested sample of spirit is reported as not properly denatured. The proper Customs officer may allow the request after considering its reasons and the circumstances of the case. The applicant must receive a reasonable opportunity of being heard before refusal of the request.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.