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of <h1>New Regulations for Special Warehouses Introduced Under Customs Act, 1962: Sections 157, 58A, and 73A(2)</h1> The Special Warehouse (Custody and Handling of Goods) Regulations, 2016, were established by the Central Board of Excise and Customs under the Ministry of Finance, Government of India. These regulations are made under the authority of the Customs Act, 1962, specifically sections 157, 58A, and sub-section (2) of Section 73A. The regulations were officially notified on May 14, 2016, and became effective upon their publication in the Official Gazette.
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