Duty on unaccounted goods: manufacturers must pay unless goods shown lost or declared unfit for consumption under conditions. Amendment adds that the manufacturer must, on demand, pay duty on goods not accounted for as prescribed or not shown to be lost or destroyed by natural causes or unavoidable accident during handling or storage; however, the proper officer may withhold demand for duty on goods claimed as unfit for consumption or for marketing subject to conditions imposed by the Commissioner in writing.
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.
Duty on unaccounted goods: manufacturers must pay unless goods shown lost or declared unfit for consumption under conditions.
Amendment adds that the manufacturer must, on demand, pay duty on goods not accounted for as prescribed or not shown to be lost or destroyed by natural causes or unavoidable accident during handling or storage; however, the proper officer may withhold demand for duty on goods claimed as unfit for consumption or for marketing subject to conditions imposed by the Commissioner in writing.
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