Retention of imported stores: regulations empower customs to prescribe conditions for ships to retain stores on board. The Central Board of Revenue, exercising powers under the Customs Act, 1962, promulgated the Imported Stores (Retention on Board) Regulations, 1963 as delegated legislation to govern the retention on board of imported stores and to prescribe conditions and procedures for ships to retain stores without immediate landing.
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Provisions expressly mentioned in the judgment/order text.
Retention of imported stores: regulations empower customs to prescribe conditions for ships to retain stores on board.
The Central Board of Revenue, exercising powers under the Customs Act, 1962, promulgated the Imported Stores (Retention on Board) Regulations, 1963 as delegated legislation to govern the retention on board of imported stores and to prescribe conditions and procedures for ships to retain stores without immediate landing.
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