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          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.

          <h1>Warehousing bond requirement: importers must execute bonds, furnish prescribed security and ensure payment of duties, interest and penalties.</h1> Imposes a warehousing bond obligation on importers assessed to duty: the importer must execute a bond undertaking compliance with the Act, payment of duties and interest as demanded, and payment of penalties; the Commissioner may permit a general bond for multiple imports; prescribed security must also be furnished; bonds remain effective despite transfer to another warehouse; transferees must execute the prescribed bond or approved general bond and furnish required security.

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