Restrictions on removal of excisable goods: permissions, declarations and provisional applications required for clearances around Budget Day. Removal of excisable goods after the prescribed hours on the day preceding and on the Budget Day requires prior permissions, undertakings to pay any enhanced duty, and strict observance of the Self Removal Procedure suspension. Assessees must file advance and, where necessary, final applications for clearance, and furnish declarations of last gate pass numbers and closing stock; failure to declare or furnishing incorrect information attracts penal action. Collectors must designate proper officers to receive applications, supervise removals, permit limited provisional applications in specified circumstances, and report any relaxations to the Ministry for approval.
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Provisions expressly mentioned in the judgment/order text.
Restrictions on removal of excisable goods: permissions, declarations and provisional applications required for clearances around Budget Day.
Removal of excisable goods after the prescribed hours on the day preceding and on the Budget Day requires prior permissions, undertakings to pay any enhanced duty, and strict observance of the Self Removal Procedure suspension. Assessees must file advance and, where necessary, final applications for clearance, and furnish declarations of last gate pass numbers and closing stock; failure to declare or furnishing incorrect information attracts penal action. Collectors must designate proper officers to receive applications, supervise removals, permit limited provisional applications in specified circumstances, and report any relaxations to the Ministry for approval.
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