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          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.

          <h1>Abatement for non-production: proportionate duty relief subject to prior intimation, supervised sealing, and restart notification.</h1> Duty is abated proportionately where notified goods are not produced for a continuous fifteen-day period, provided the manufacturer gives an intimation at least three working days before commencement to the Deputy or Assistant Commissioner with a copy to the Superintendent; the Superintendent will supervise sealing of packing machines so they cannot be operated, manufacturing and removals are prohibited during the period except removal of goods produced before the period within the first two days, and restart requires notification to enable supervised opening of seals.

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