Enforcement of B.2 bonds permitted, enabling civil recovery while previously allowed katcha pit storage is withdrawn. The Board accepted CEGAT's view that deteriorated molasses in katcha pits may be destroyed with duty remission under Rule 49, but, following Law Ministry advice that CEGAT left bond encashment open, directed Collectors to enforce B.2 bonds by appropriate means, including civil suits. The Board withdrew its earlier permission for storage of molasses in katcha pits and rescinded the prior instructions authorising such storage.
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Provisions expressly mentioned in the judgment/order text.
Enforcement of B.2 bonds permitted, enabling civil recovery while previously allowed katcha pit storage is withdrawn.
The Board accepted CEGAT's view that deteriorated molasses in katcha pits may be destroyed with duty remission under Rule 49, but, following Law Ministry advice that CEGAT left bond encashment open, directed Collectors to enforce B.2 bonds by appropriate means, including civil suits. The Board withdrew its earlier permission for storage of molasses in katcha pits and rescinded the prior instructions authorising such storage.
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