Budget Day removal restrictions suspend self-removal; Commissioner permission required and enhanced duty becomes payable for post-Budget clearances. The amendment inserts rule 30A imposing Budget Day restrictions that suspend self-removal from the appointed time until midnight; removals during this period require Commissioner permission based on advance written undertakings to pay any enhanced duty and to comply with specified conditions. A provisional/ final two-form application process is prescribed (including ARE 4), designated officers must be appointed to receive applications and supervise clearances, and Commissioners must review permissions and recover any differential duty owing to enhanced rates. Limited acceptances for goods arising after the appointed time are provided in defined circumstances.
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.
Budget Day removal restrictions suspend self-removal; Commissioner permission required and enhanced duty becomes payable for post-Budget clearances.
The amendment inserts rule 30A imposing Budget Day restrictions that suspend self-removal from the appointed time until midnight; removals during this period require Commissioner permission based on advance written undertakings to pay any enhanced duty and to comply with specified conditions. A provisional/ final two-form application process is prescribed (including ARE 4), designated officers must be appointed to receive applications and supervise clearances, and Commissioners must review permissions and recover any differential duty owing to enhanced rates. Limited acceptances for goods arising after the appointed time are provided in defined circumstances.
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