Warehousing procedure: documentation and certificate rules govern removal and liability for excisable goods under extended warehousing provisions. Movement of excisable goods under extended warehousing provisions requires Commissioner specified warehouse registration and a quadruplicate removal application with an invoice; prescribed copies accompany consignments and must be filed with Superintendents within twenty four hours. Consignee verification and Superintendent countersignature procedures are mandated. Failure to receive a duly endorsed warehousing certificate within ninety days (or extended period) exposes the consignor to duty liability, with a structured reminder and escalation process culminating in recovery if satisfactory proof of receipt is not secured.
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Provisions expressly mentioned in the judgment/order text.
Warehousing procedure: documentation and certificate rules govern removal and liability for excisable goods under extended warehousing provisions.
Movement of excisable goods under extended warehousing provisions requires Commissioner specified warehouse registration and a quadruplicate removal application with an invoice; prescribed copies accompany consignments and must be filed with Superintendents within twenty four hours. Consignee verification and Superintendent countersignature procedures are mandated. Failure to receive a duly endorsed warehousing certificate within ninety days (or extended period) exposes the consignor to duty liability, with a structured reminder and escalation process culminating in recovery if satisfactory proof of receipt is not secured.
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