Seizing of non duty paid goods

[vishal gupta]

whether goods can be seized if the consignor has not paid the central excise duty, but the consignee has received the goods in the factory after making proper payment with duty to the consignor.pls comment with case law, if any.

AI Summary

Goods Seizure Valid if Consignor Fails to Pay Duty, Despite Consignee's Payment, Under Rule 4(1) Central Excise Rule. A discussion on the Central Excise forum addresses whether goods can be seized if the consignor has not paid the central excise duty, despite the consignee having paid the duty upon receipt. Participants generally agree that the goods can be seized, as the consignor's failure to pay duty constitutes an offense. The consignee's payment is considered an afterthought and does not absolve the consignor's obligation. Citing Rule 4(1) of the Central Excise Rule, it is emphasized that duty must be paid before goods are removed from the place of production or warehouse.