Warehouse licensing regime enables special locked warehouses and licence cancellation with prior hearing; suspension bars further deposits. The provision authorises the Principal Commissioner or Commissioner of Customs to license private and special warehouses under prescribed conditions, requires special warehouses to be locked and controlled by the proper officer with Board-identified goods classes, and permits cancellation of licences for contraventions after a reasonable opportunity to be heard. The proper officer may suspend warehouse operations during enquiries, prohibiting new deposits while existing goods remain subject to the Chapter, and cancelled-licence goods must be removed to another warehouse or cleared for home consumption or export within the period allowed by the proper officer.
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 licensing regime enables special locked warehouses and licence cancellation with prior hearing; suspension bars further deposits.
The provision authorises the Principal Commissioner or Commissioner of Customs to license private and special warehouses under prescribed conditions, requires special warehouses to be locked and controlled by the proper officer with Board-identified goods classes, and permits cancellation of licences for contraventions after a reasonable opportunity to be heard. The proper officer may suspend warehouse operations during enquiries, prohibiting new deposits while existing goods remain subject to the Chapter, and cancelled-licence goods must be removed to another warehouse or cleared for home consumption or export within the period allowed by the proper officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
