Public warehouse licensing under customs law depends on prescribed conditions for storing dutiable goods. The licensing of a public warehouse is vested in the Principal Commissioner of Customs or Commissioner of Customs, who may grant such licence subject to the conditions prescribed under the law. The provision authorises the establishment of a public warehouse for the deposit of dutiable goods and ties the licensing power to compliance with the applicable regulatory conditions.
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Provisions expressly mentioned in the judgment/order text.
Public warehouse licensing under customs law depends on prescribed conditions for storing dutiable goods.
The licensing of a public warehouse is vested in the Principal Commissioner of Customs or Commissioner of Customs, who may grant such licence subject to the conditions prescribed under the law. The provision authorises the establishment of a public warehouse for the deposit of dutiable goods and ties the licensing power to compliance with the applicable regulatory conditions.
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