Sealing of export packages must be approved by the Collector to prevent tampering while accommodating trade practices and local conditions. Sealing of export packages must prevent tampering and damage during transit, and the Collector of Central Excise shall approve the manner and method of affixing seals for classes or individual assessees, taking into account trade practice, sealing technology and local conditions while balancing revenue protection with exporters' facilitation and encouraging modern sealing methods.
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.
Sealing of export packages must be approved by the Collector to prevent tampering while accommodating trade practices and local conditions.
Sealing of export packages must prevent tampering and damage during transit, and the Collector of Central Excise shall approve the manner and method of affixing seals for classes or individual assessees, taking into account trade practice, sealing technology and local conditions while balancing revenue protection with exporters' facilitation and encouraging modern sealing methods.
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