RG-1 non-entry and unauthorized removal for inspection justified confiscation of excisable goods and personal penalty.

Excisable goods found ready for removal from the factory, but not entered in the RG-1 register and not covered by any declaration for removal for inspection, were treated as liable to confiscation. The explanation that they were being sent for inspection was rejected because the contractual arrangement required inspection to be conducted in the factory, and no permission had been obtained from the excise authorities for outward movement. On these facts, the confiscation and personal penalty were upheld, with no interference called for.

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Issues: Whether the confiscation of excisable goods and the personal penalty were justified when the goods were found ready for removal from the factory without entry in the RG-1 register and without any declaration for removal for inspection.

Analysis: The goods were found in a condition to be moved out of the factory and were not reflected in the RG-1 records. The explanation that they were being sent for inspection was not accepted, as the contractual arrangement required inspection to take place in the factory and there was no declaration filed with the excise authorities permitting removal for inspection purposes.

Conclusion: The confiscation was upheld and no interference was called for; the appeal was rejected.

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