Budget-day removal restrictions require advance clearances, supervised removals and mandatory stock declarations under excise rules. Strict enforcement of Budget-day removal restrictions and suspension of the Self Removal Procedure requires assessees to file advance applications for clearance, furnish prescribed declarations of last invoice and closing stock, and observe supervision by designated proper officers; provisional applications may be accepted in specified continuous-process or essential-service situations, while Collectors may grant limited relaxations in bona fide cases subject to reporting and ex post facto approval and penalties for false or missing declarations.
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 advance clearances, supervised removals and mandatory stock declarations under excise rules.
Strict enforcement of Budget-day removal restrictions and suspension of the Self Removal Procedure requires assessees to file advance applications for clearance, furnish prescribed declarations of last invoice and closing stock, and observe supervision by designated proper officers; provisional applications may be accepted in specified continuous-process or essential-service situations, while Collectors may grant limited relaxations in bona fide cases subject to reporting and ex post facto approval and penalties for false or missing declarations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
