Removal restrictions: pre budget and budget period controls suspend self removal and require permission, declarations and supervised clearances. Precautions under Rules 173G(2), 223B and 224 suspend the Self Removal Procedure in the pre budget and budget period, require designation of a proper officer to receive advance clearance applications, supervise removals and countersign gate passes, and mandate assessees to declare last gate pass numbers and closing stock balances under Rule 223B; late removals require Collector permission, may attract overtime fees and supervision, and limited relaxations may be granted by Collectors subject to undertakings and reporting to the Ministry.
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.
Removal restrictions: pre budget and budget period controls suspend self removal and require permission, declarations and supervised clearances.
Precautions under Rules 173G(2), 223B and 224 suspend the Self Removal Procedure in the pre budget and budget period, require designation of a proper officer to receive advance clearance applications, supervise removals and countersign gate passes, and mandate assessees to declare last gate pass numbers and closing stock balances under Rule 223B; late removals require Collector permission, may attract overtime fees and supervision, and limited relaxations may be granted by Collectors subject to undertakings and reporting to the Ministry.
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