Special warehouse licensing governs deposit of dutiable goods under customs control and restricted access permissions. The Principal Commissioner or Commissioner of Customs may license a special warehouse, subject to prescribed conditions, for the deposit of dutiable goods. The warehouse is to be locked by the proper officer, and no person may enter or remove goods without that officer's permission. The Board may notify the class of goods required to be deposited in such a warehouse.
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Provisions expressly mentioned in the judgment/order text.
Special warehouse licensing governs deposit of dutiable goods under customs control and restricted access permissions.
The Principal Commissioner or Commissioner of Customs may license a special warehouse, subject to prescribed conditions, for the deposit of dutiable goods. The warehouse is to be locked by the proper officer, and no person may enter or remove goods without that officer's permission. The Board may notify the class of goods required to be deposited in such a warehouse.
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