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Pre-budget removal restrictions: self-removal suspended and declarations required, with commissioner power to permit limited exceptions. Pre-Budget removal restrictions mandate suspension of Self Removal Procedure after 6.00 P.M. on the day preceding Budget Day and impose obligations on assessees to submit advance applications for Budget Day clearances and a declaration of the last invoice serial number and closing stock at 6.00 P.M.; non-compliance attracts penal action. Proper officers must be designated to receive applications, supervise removals and countersign invoices; Commissioners may permit provisional applications and limited relaxations for specific operational categories and must report such relaxations and duty recovery to the Ministry.
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Provisions expressly mentioned in the judgment/order text.
Pre-budget removal restrictions: self-removal suspended and declarations required, with commissioner power to permit limited exceptions.
Pre-Budget removal restrictions mandate suspension of Self Removal Procedure after 6.00 P.M. on the day preceding Budget Day and impose obligations on assessees to submit advance applications for Budget Day clearances and a declaration of the last invoice serial number and closing stock at 6.00 P.M.; non-compliance attracts penal action. Proper officers must be designated to receive applications, supervise removals and countersign invoices; Commissioners may permit provisional applications and limited relaxations for specific operational categories and must report such relaxations and duty recovery to the Ministry.
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