https://www.taxtmi.com/article/detailed?id=862 A prescribed declaration for movement of goods is a statutory condition precedent to claiming the benefit of out of State transit; "any person" required to sign includes importers and clearing agents, and failure to produce the countersigned copy of the declaration raises a legal presumption that goods were consumed within the State, attracting penalty and loss of statutory benefits. en-us Thu, 08 Jul 2010 00:00:00 +0530 Thu, 08 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=862 A prescribed declaration for movement of goods is a statutory condition precedent to claiming the benefit of out of State transit; "any person" required to sign includes importers and clearing agents, and failure to produce the countersigned copy of the declaration raises a legal presumption that goods were consumed within the State, attracting penalty and loss of statutory benefits. Articles Other Topics Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=862