Office Memorandum No. 2327/2022/FD of the Finance Department, Government of the National Capital Territory of Delhi dated 12th August, 2022 on the possession of excisable articles [C14-0N3]
As at 6 September 2026. In force. No commencement recorded.
No. 2327/2022/FD
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
Finance Department, Government of the National Capital Territory of Delhi
New Delhi, dated the 12th August, 2022
OFFICE MEMORANDUM
Subject: The possession of excisable articles by persons in possession under the Delhi Excise Act, 2009, regarding.
1. The undersigned is directed to say that references have been received in the Finance Department, Government of the National Capital Territory of Delhi on the manner in which the possession of excisable articles by persons in possession is to be regulated under the Delhi Excise Act, 2009.
2. The matter has been examined. Every person in possession carrying on the possession of excisable articles shall make an application in Form A to the Excise Appellate Authority within twenty-one days, accompanied by a fee of ten thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the possession of excisable articles is undertaken, and the Excise Appellate Authority shall dispose of it within twenty-one days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Finance Department, Government of the National Capital Territory of Delhi.
(Secretary to Government)
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