https://www.taxtmi.com/caselaws?id=81479 Under the self-removal procedure in Chapter VIIA, an assessee complying with Rule 173F determines its own duty liability and may clear goods after paying that duty. Reading Rules 9(1), 173F and 173A together, the article states that removal in accordance with the prescribed self-assessment scheme is not a contravention of Rule 9(1). On the facts noted, the assessee paid duty at 15% and cleared the goods accordingly, so there was no breach of Rules 173F, 173G(1) or Rule 9(1), and the penalty under Rule 173Q was not justified. en-us Mon, 27 May 1991 00:00:00 +0530 Sat, 25 Jun 2011 14:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81479 Under the self-removal procedure in Chapter VIIA, an assessee complying with Rule 173F determines its own duty liability and may clear goods after paying that duty. Reading Rules 9(1), 173F and 173A together, the article states that removal in accordance with the prescribed self-assessment scheme is not a contravention of Rule 9(1). On the facts noted, the assessee paid duty at 15% and cleared the goods accordingly, so there was no breach of Rules 173F, 173G(1) or Rule 9(1), and the penalty under Rule 173Q was not justified. Case-Laws Central Excise Mon, 27 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81479