Warehouse definition broadened to include special warehouses licensed under customs law, clarifying licensed warehouse categories. The amendment revises the Customs Act definition of warehouse to include a public warehouse licensed under section 57, a private warehouse licensed under section 58, and a special warehouse licensed under section 58A, and omits the former clause (45), clarifying licensed categories that qualify as warehouses under customs regulation.
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.
Warehouse definition broadened to include special warehouses licensed under customs law, clarifying licensed warehouse categories.
The amendment revises the Customs Act definition of warehouse to include a public warehouse licensed under section 57, a private warehouse licensed under section 58, and a special warehouse licensed under section 58A, and omits the former clause (45), clarifying licensed categories that qualify as warehouses under customs regulation.
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