RULE 147.
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Power to remit duty on warehoused goods lost or destroyed.
RULE 147. Power to remit duty on warehoused goods lost or destroyed
If any goods lodged in a warehouse are lost or destroyed by unavoidable accident, the Commissioner may in his discretion remit the duty due thereon:
Provided that if any goods be so lost or destroyed in a private warehouse, notice thereof shall be given to the officer-in-charge of the warehouse within forty-eight hours after the discovery of such loss or destruction.