https://www.taxtmi.com/caselaws?id=82972 Finished springs that had been fully manufactured and painted were required to be entered in RG 1, because accountal is meant to capture duty liability once manufacture is complete. A plea that entry could wait until railway or other inspection was rejected, as that would leave finished goods outside statutory accountal at the choice of the inspecting agency. The only exception accepted was for 1,440 springs already recorded in RG 1, where the remaining lapse was treated as technical. Non-accountal of the balance justified confiscation and penalty, but the fine and penalty were reduced because the goods were tailor-made and there was no prior misconduct. en-us Mon, 07 Dec 1992 00:00:00 +0530 Fri, 08 Jul 2011 15:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82972 Finished springs that had been fully manufactured and painted were required to be entered in RG 1, because accountal is meant to capture duty liability once manufacture is complete. A plea that entry could wait until railway or other inspection was rejected, as that would leave finished goods outside statutory accountal at the choice of the inspecting agency. The only exception accepted was for 1,440 springs already recorded in RG 1, where the remaining lapse was treated as technical. Non-accountal of the balance justified confiscation and penalty, but the fine and penalty were reduced because the goods were tailor-made and there was no prior misconduct. Case-Laws Central Excise Mon, 07 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82972