Budget-day removal restrictions: permission and acknowledged application required to move excisable goods during the appointed period. Amendment adds definitions for appointed date and appointed time and restricts removal of excisable goods from free trade zone factories and hundred percent export-oriented undertakings between the appointed time and midnight on the appointed date unless Commissioner permission is obtained and the prescribed Form A.R.1-A or A.R.1 is presented and acknowledged before 5:00 P.M. on the working day immediately preceding the appointed date; the Commissioner may permit removal subject to undertaking to pay any enhanced duty and compliance with specified conditions.
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Provisions expressly mentioned in the judgment/order text.
Budget-day removal restrictions: permission and acknowledged application required to move excisable goods during the appointed period.
Amendment adds definitions for appointed date and appointed time and restricts removal of excisable goods from free trade zone factories and hundred percent export-oriented undertakings between the appointed time and midnight on the appointed date unless Commissioner permission is obtained and the prescribed Form A.R.1-A or A.R.1 is presented and acknowledged before 5:00 P.M. on the working day immediately preceding the appointed date; the Commissioner may permit removal subject to undertaking to pay any enhanced duty and compliance with specified conditions.
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