Mobile storage prohibition: field units must withdraw on wheel bonding permissions and direct assessees to rebate routes. The Board clarifies that storage of non-duty paid aviation fuel in vehicle-mounted mobile tanks as an 'on wheel bonding facility' is not authorised by its circulars; Commissioners may permit co-storage in registered warehouses but not in mobile tanks. Field formations must withdraw any such on-wheel permissions, warn of pilferage and revenue risk, and advise assessees to use the rebate mechanism for supplying duty-free fuel to international flights.
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.
Mobile storage prohibition: field units must withdraw on wheel bonding permissions and direct assessees to rebate routes.
The Board clarifies that storage of non-duty paid aviation fuel in vehicle-mounted mobile tanks as an "on wheel bonding facility" is not authorised by its circulars; Commissioners may permit co-storage in registered warehouses but not in mobile tanks. Field formations must withdraw any such on-wheel permissions, warn of pilferage and revenue risk, and advise assessees to use the rebate mechanism for supplying duty-free fuel to international flights.
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