Private warehouse licensing under customs law permits deposit of imported dutiable goods subject to prescribed conditions and compliance requirements. Private warehouses may be licensed by the Principal Commissioner of Customs or Commissioner of Customs, subject to prescribed conditions, for the deposit of dutiable imported goods imported by or on behalf of the licensee. The section establishes a licensing framework for warehousing of imported goods in private premises and ties the grant of licence to compliance with the applicable warehousing conditions.
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.
Private warehouse licensing under customs law permits deposit of imported dutiable goods subject to prescribed conditions and compliance requirements.
Private warehouses may be licensed by the Principal Commissioner of Customs or Commissioner of Customs, subject to prescribed conditions, for the deposit of dutiable imported goods imported by or on behalf of the licensee. The section establishes a licensing framework for warehousing of imported goods in private premises and ties the grant of licence to compliance with the applicable warehousing conditions.
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