Budget-day removal restrictions require permission and declarations; Commissioner may grant limited relaxations for specified categories of goods. Enforcement of Rules 173G(2), 223B and 224 requires suspension of the Self Removal Procedure after the cut-off, mandatory advance applications for Budget Day clearances, and hand-delivered or telegram declarations of last invoice number and closing stock to the Range Superintendent and proper officer; non-compliance invokes penal action under rule 223B. Commissioners may permit provisional applications and grant limited relaxations in specified categories, subject to reporting and Central Government approval, and removals after the Budget Day cutoff require permission and undertakings to pay any enhanced duty.
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.
Budget-day removal restrictions require permission and declarations; Commissioner may grant limited relaxations for specified categories of goods.
Enforcement of Rules 173G(2), 223B and 224 requires suspension of the Self Removal Procedure after the cut-off, mandatory advance applications for Budget Day clearances, and hand-delivered or telegram declarations of last invoice number and closing stock to the Range Superintendent and proper officer; non-compliance invokes penal action under rule 223B. Commissioners may permit provisional applications and grant limited relaxations in specified categories, subject to reporting and Central Government approval, and removals after the Budget Day cutoff require permission and undertakings to pay any enhanced duty.
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