Rule 34, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2018 [SBV-8KK]
As at 7 September 2026. In force from 21 December 2018.
Report of contravention.—Where the Appraiser has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form GSTR-1 and report the matter to the Commissioner of Customs within sixty days of his coming to know of it; and the Commissioner of Customs shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the duty free shop operator concerned within ninety days of the entry.
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