Public warehouse licensing under customs law permits dutiable goods to be deposited subject to prescribed conditions. Public warehouses may be licensed by the Principal Commissioner of Customs or Commissioner of Customs, subject to prescribed conditions, for the deposit of dutiable goods. The provision operates within the warehousing framework of the Customs Act and authorises the creation of licensed warehouse facilities for goods liable to customs duty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Public warehouse licensing under customs law permits dutiable goods to be deposited subject to prescribed conditions.
Public warehouses may be licensed by the Principal Commissioner of Customs or Commissioner of Customs, subject to prescribed conditions, for the deposit of dutiable goods. The provision operates within the warehousing framework of the Customs Act and authorises the creation of licensed warehouse facilities for goods liable to customs duty.
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