Page 183 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes (4) The consignor shall present the triplicate application duly endorsed with such certificate to
the officer-in-charge of the warehouse of removal within ninety days of the date of issue of the
transport permit under sub-rule (2).
Failure to present triplicate application (1) If the consignor fails to present the triplicate
application to the officer-in-charge of the warehouse of removal in the manner laid down in
sub-rule (4) of rule 156A, and the duplicate application endorsed with the rewarehousing certificate
has also not been received by such officer from the officer-in-charge of the warehouse of
destination, the consignor shall, upon a written demand being made by the former officer, pay
the duty leviable on such goods within ten days of the notice of demand and if the duty is not so
paid he shall not be permitted to make fresh removals of any warehoused goods from one
warehouse to another until the duty is paid or until the triplicate application is so presented or
the duplicate application is so received.
(2) Where such duty has been paid, it shall be refunded to the consignor either on his presentation
of the triplicate application to or on the receipt of the duplicate application by the officer at the
warehouse of removal, duly endorsed, as provided in sub-rule (3) of rule 156A, with a certificate
by the officer-in-charge of the warehouse of destination that the goods covered by the application
have been satisfactorily rewarehoused.
Clearance of goods for home consumption. Any owner of goods warehoused may, at any time
within the period during which such goods can be left or are permitted to remain in a warehouse
under rule 145 clear the goods for home consumption by paying—

(a) the duty thereon assessed prior to entry or reassessed under rule 159; and
(b) all rent, penalties, interest and other charges payable in respect of such goods.
The goods shall then be assessed and cleared in the manner described in rule 52.
Form of application for clearance of goods. - Applications to clear goods from a warehouse on
payment of duty or for transfer to another warehouse or for export from India shall be in the
proper Form, or in such modified reproduction of such Form as the Commissioner may in any
particular case allow, and shall be delivered to the officer-in-charge of the warehouse at least
twenty-four hours before it is intended to remove the goods.

Reassessment. (1) If, after any goods are entered for warehousing—
(a) any alteration is made in the rate of duty leviable thereon, or in the tariff valuation (if any)
applicable thereto, or

(b) the goods are sorted, separated, crushed, or subjected to any other process which causes the
goods or any part thereof to become liable to duty at a rate other than that at which they were
assessed on entry into the warehouse, the goods shall be reassessed in accordance with such
alteration.
(2) Where the rate of duty leviable upon any goods is determined by the use to which the goods
are to be put after clearance from the warehouse, the goods shall be reassessed to duty at such
rate if such rate be different from the rate at which goods were assessed to duty when they were
received in the warehouse.
If goods are improperly removed from warehouse or allowed to remain beyond time fixed, or
lost, or destroyed, Commissioner may demand duty, etc. - If any goods are removed from the
warehouse without permission, or if any goods are not removed from the warehouse within the
period during which such goods can be left or are permitted to remain in a warehouse under
rule 145, or if any goods are lost or destroyed otherwise than as provided in rule 143, 147 or 149,
or are not accounted for to the satisfaction of the proper officer, that officer may thereupon

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