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of <h1>Customs Act Sections 58, 58A, 58B: Licensing and Regulation of Private and Special Warehouses Explained</h1> Sections 58, 58A, and 58B of the Customs Act, as amended by the Finance Act, 2016, outline the licensing and regulation of private and special warehouses. Section 58 allows the Principal Commissioner or Commissioner of Customs to license private warehouses for dutiable goods. Section 58A permits the licensing of special warehouses with specific conditions, including restricted access and designated goods classes. Section 58B provides for the cancellation or suspension of licenses if the licensee violates the Act's provisions or license conditions, ensuring goods are managed appropriately during suspension or after license cancellation.
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