Page 187 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes The consignor shall send the original, duplicate and triplicate application and duplicate invoice
along with the goods to the warehouse of destination.
The consignor shall send quadruplicate copy of the application to the Superintendent–in-charge
of his factory or warehouse within twenty-four hours of removal of the consignment.
On arrival of the goods at the warehouse of destination, the consignee (i.e. the registered person
of the warehouse who receives the excisable goods from the factory or a warehouse) shall,
within twenty-four hours of the arrival of goods, verify the same with all the three copies of the
application. The consignee shall send the original application to the Superintendent-in-charge
of his warehouse, duplicate to the consignor and retain the triplicate for his record.
The Superintendent-in-charge of the consignee shall countersign the application received by
him and send it to the Superintendent-in-charge of the consignor.
The consignor shall retain the duplicate application duly endorsed by the consignee for his
record.

Self Assessment

Fill in the blanks:
6. All the ..................................., provisions and penalties, contained in or imposed by these
rules, as to warehousing, custody and delivery out of warehouse of excisable goods.

7. The application for removal of goods from one warehouse to another shall be presented
by the ................................... in triplicate, and in the proper Form.
8. The owner of goods, which are to be deposited in a ................................... warehouse shall,
after they have been duly assessed to duty as provided in rule 141.
9. A ................................... of rates of rent and warehouse dues so fixed shall be placed in a
conspicuous part of the warehouse.
10. Every public warehouse shall be under the lock and key of a warehouse-keeper appointed
by the ...................................
11.6 Failure to receive a Warehousing Certificate

The consignor should receive the duplicate copy of the warehousing certificate, duly endorsed
by the consignee, within ninety days of the removal of the goods. If the warehousing certificate
is not received within ninety days of the removal or such extended period as the Commissioner
may allow, the consignor shall pay appropriate duty leviable on such goods.

If the Superintendent-in-charge of the consignor of the excisable goods does not receive the
original warehousing certificate, duly endorsed by the consignee and countersigned by the
Superintendent-in-charge of the consignee, within ninety days of the removal of the goods,
weekly reminders must be issued by him to the Superintendent-in-charge of the consignee. If
despite such reminders the original warehousing certificate is not received within a further
period of sixty days of the expiry of the ninety days period, the Superintendent-in-charge of the
consignor shall inform his Assistant Commissioner/Deputy Commissioner who shall either
secure a satisfactory proof of the goods having been duly received by the consignee or ensure
that the duty of excise due on the goods not received at destination is recovered from the
consignor.

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