Permission for entry or retention of duty-paid goods allowed by Board or Chief Commissioner under specified conditions. Rule 173H is amended to renumber sub-rule (3) as (4), to allow the renumbered sub-rule to apply where goods are permitted under the new sub-rule (3), and to add that the Commissioner, Chief Commissioner or the Central Board may specify such permissions. The newly inserted sub-rule (3) authorises the Central Board, or the Chief Commissioner when authorised by the Board, to permit by general or special order, and subject to conditions and limitations, entry into or retention in a factory or warehouse of duty-paid goods or parts not specified in the existing sub-rule.
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.
Permission for entry or retention of duty-paid goods allowed by Board or Chief Commissioner under specified conditions.
Rule 173H is amended to renumber sub-rule (3) as (4), to allow the renumbered sub-rule to apply where goods are permitted under the new sub-rule (3), and to add that the Commissioner, Chief Commissioner or the Central Board may specify such permissions. The newly inserted sub-rule (3) authorises the Central Board, or the Chief Commissioner when authorised by the Board, to permit by general or special order, and subject to conditions and limitations, entry into or retention in a factory or warehouse of duty-paid goods or parts not specified in the existing sub-rule.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
