Definitions: key customs terms clarified for manufacture-in-warehouse operations, covering Act, manufacturer, and proper form requirements. Regulation 2 defines key terms for the Manufacture and Other Operations in Warehouse Regulations, 1966: Act as the governing customs statute; Manufacturer as the owner of warehoused goods sanctioned under regulation 5; and Proper form as the form required to be adopted by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
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Provisions expressly mentioned in the judgment/order text.
Definitions: key customs terms clarified for manufacture-in-warehouse operations, covering Act, manufacturer, and proper form requirements.
Regulation 2 defines key terms for the Manufacture and Other Operations in Warehouse Regulations, 1966: Act as the governing customs statute; Manufacturer as the owner of warehoused goods sanctioned under regulation 5; and Proper form as the form required to be adopted by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
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