Storage of non-duty-paid goods: Board retains permission power; fast-track application and forwarding timetable required for approvals. Power to permit storage of non-duty-paid goods outside factory premises remains with the Board; a fast-track mechanism requires assessees to apply in advance to the Assistant Collector, who forwards within a week specified production, quota and storage-effort particulars to the Collector, who then forwards recommendations to the Board within a week. Base-year production will be used to judge excess production.
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.
Storage of non-duty-paid goods: Board retains permission power; fast-track application and forwarding timetable required for approvals.
Power to permit storage of non-duty-paid goods outside factory premises remains with the Board; a fast-track mechanism requires assessees to apply in advance to the Assistant Collector, who forwards within a week specified production, quota and storage-effort particulars to the Collector, who then forwards recommendations to the Board within a week. Base-year production will be used to judge excess production.
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