Failure to receive a warehousing certificate:

The consignor should receive the duplicate copy of the warehousing certificate, duly endorsed by the consignee, within ninety days after the removal of the goods. If the warehousing certificate is not received within ninety days of the removal or such extended period as the Commissioner may allow, the consignor shall pay appropriate duty leviable on such goods.

If the Superintendent-in-charge of the consignor of the excisable goods does not receive the original warehousing certificate, duly endorsed by the consignee and countersigned by the Superintendent-in-charge of the consignee, within ninety days of the removal of the goods, weekly reminders must be issued by him to the Superintendent -in-charge of the consignee. If despite such reminders the original warehousing certificate is not received within a further period of sixty days after the expiry of the ninety days period, the Superintendent -in-charge of the consignor shall inform his Assistant Commissioner/ Deputy Commissioner who shall either secure a satisfactory proof of the goods having been duly received by the consignee or ensure that the duty of excise due on the goods not received at destination is recovered from the consignor.