Restrictions on removal of excisable goods: pre-budget and budget-day clearance suspended, obligations and permits required. A suspension and supervisory regime applies to removals of excisable goods on the pre-Budget day and on Budget Day under rules 173G(2), 223B and 224: Self Removal Procedure is suspended after the prescribed hour; assessees must file advance clearance applications, declare last invoice numbers and closing stock, and obtain acknowledgements. Range offices must designate a proper officer to receive filings, supervise and countersign removals. Targeted stock verifications and penal action for false or missing declarations are mandated. Commissioners may grant limited relaxations for specified operational exceptions subject to reporting and conditions.
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Restrictions on removal of excisable goods: pre-budget and budget-day clearance suspended, obligations and permits required.
A suspension and supervisory regime applies to removals of excisable goods on the pre-Budget day and on Budget Day under rules 173G(2), 223B and 224: Self Removal Procedure is suspended after the prescribed hour; assessees must file advance clearance applications, declare last invoice numbers and closing stock, and obtain acknowledgements. Range offices must designate a proper officer to receive filings, supervise and countersign removals. Targeted stock verifications and penal action for false or missing declarations are mandated. Commissioners may grant limited relaxations for specified operational exceptions subject to reporting and conditions.
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