Standing Order No. 2925/2021 of the Law Department, Government of Goa dated 15th July, 2021 on the possession of excisable articles [C1K-5FF]

Standing Order No. 2925/2021

GOVERNMENT OF GOA

Law Department, Government of Goa

Panaji, dated the 15th July, 2021

STANDING ORDER

To

All Excise Officers,

Subject: The possession of excisable articles by persons in possession under the Goa Excise Duty Act, 1964, regarding.

In exercise of the powers conferred by section 9 of the Goa Excise Duty Act, 1964 (Goa Act 5 of 1964), the Law Department, Government of Goa hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the possession of excisable articles by persons in possession.

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 five thousand rupees.

3. The Excise Officer shall ensure that consignment is dealt with as directed above, and shall report compliance to the Excise Appellate Authority within twenty-one days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Law Department, Government of Goa.

(Secretary to Government)