Importer undertaking requirement strengthened: obligations to use goods, maintain certified accounts and pay duty difference on default. Amendment substitutes a new importer undertaking requiring use of imported denatured ethyl alcohol for the specified purpose, maintenance of an account of goods received and consumed at the place of manufacture as directed by the Assistant Collector of Customs, production within three months (or extended period) of a manufacturer-certified extract evidencing receipt, and payment on demand of the duty difference if the importer fails to comply; the amendment also omits the conjunction at the end of the former condition and deletes condition (iv).
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.
Importer undertaking requirement strengthened: obligations to use goods, maintain certified accounts and pay duty difference on default.
Amendment substitutes a new importer undertaking requiring use of imported denatured ethyl alcohol for the specified purpose, maintenance of an account of goods received and consumed at the place of manufacture as directed by the Assistant Collector of Customs, production within three months (or extended period) of a manufacturer-certified extract evidencing receipt, and payment on demand of the duty difference if the importer fails to comply; the amendment also omits the conjunction at the end of the former condition and deletes condition (iv).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.