Special warehouse definition: licensing and deposit of dutiable goods specified under the customs regulatory framework. Definitions for the Special Warehouse Licensing Regulations specify that the Act refers to the Customs Act, 1962; an applicant is any person applying for a special warehouse licence; section denotes provisions of the Act; and special warehouse means a site or building licensed by the Principal Commissioner or Commissioner of Customs for deposit of dutiable goods, with undefined terms adopting meanings from the Customs Act.
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Provisions expressly mentioned in the judgment/order text.
Special warehouse definition: licensing and deposit of dutiable goods specified under the customs regulatory framework.
Definitions for the Special Warehouse Licensing Regulations specify that the Act refers to the Customs Act, 1962; an applicant is any person applying for a special warehouse licence; section denotes provisions of the Act; and special warehouse means a site or building licensed by the Principal Commissioner or Commissioner of Customs for deposit of dutiable goods, with undefined terms adopting meanings from the Customs Act.
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