Warehoused goods rent and charges provision omitted, with earlier rules on payment, default notice, and sale retained in notes. Section 63 of the Customs Act, 1962, dealing with payment of rent and warehouse charges, stands omitted. The earlier provision required the owner of warehoused goods to pay rent and warehouse charges at prescribed or fixed rates and permitted sale of sufficient goods, after notice and with the permission of the proper officer, if the charges remained unpaid for ten days. The notes also record prior substitutions of the authority designation before omission by the Finance Act, 2016.
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Provisions expressly mentioned in the judgment/order text.
Warehoused goods rent and charges provision omitted, with earlier rules on payment, default notice, and sale retained in notes.
Section 63 of the Customs Act, 1962, dealing with payment of rent and warehouse charges, stands omitted. The earlier provision required the owner of warehoused goods to pay rent and warehouse charges at prescribed or fixed rates and permitted sale of sufficient goods, after notice and with the permission of the proper officer, if the charges remained unpaid for ten days. The notes also record prior substitutions of the authority designation before omission by the Finance Act, 2016.
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