RULE 164.
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Owner of goods to pay such dues when demanded.
RULE 164. Owner of goods to pay such dues when demanded
- The owner of goods, who has deposited the goods in a public warehouse, shall, -
(a) pay, on demand, all duties, rent and charges claimable on account of such goods under the Act or these rules, together with interest on the same from the date of demand, at such rate not exceeding six per cent per annum as may for the time being fixed by the Central Board of Excise and Customs;
(b) discharge all penalties imposed for contravention of the provisions of the Act or these rules in respect of such goods.