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    <title>Seizing of non duty paid goods</title>
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    <description>Goods removed without remittance of excise duty remain liable to seizure because excise duty is payable on removal and must be deposited into the Government account; payment made by a consignee to the consignor does not discharge the statutory obligation to pay duty to the revenue, though the consignee may have a factual defence for having paid the seller.</description>
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      <title>Seizing of non duty paid goods</title>
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      <description>Goods removed without remittance of excise duty remain liable to seizure because excise duty is payable on removal and must be deposited into the Government account; payment made by a consignee to the consignor does not discharge the statutory obligation to pay duty to the revenue, though the consignee may have a factual defence for having paid the seller.</description>
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      <law>Central Excise</law>
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