Restrictions on removal of goods require prior commissioner permission and acknowledged application when budget-related fiscal measures are presented. The amendment inserts rule 30A restricting removal of goods from factories or warehouses during periods when Budget or finance-related Bills are presented or introduced, permitting removal only with prior Commissioner permission and an acknowledged application presented by the assessee before the cut-off, and requiring an undertaking to pay any enhanced duty and comply with conditions the Commissioner may impose; goods coming into existence after the appointed time are included.
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.
Restrictions on removal of goods require prior commissioner permission and acknowledged application when budget-related fiscal measures are presented.
The amendment inserts rule 30A restricting removal of goods from factories or warehouses during periods when Budget or finance-related Bills are presented or introduced, permitting removal only with prior Commissioner permission and an acknowledged application presented by the assessee before the cut-off, and requiring an undertaking to pay any enhanced duty and comply with conditions the Commissioner may impose; goods coming into existence after the appointed time are included.
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