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          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.

          <h1>Customs warehousing and tariff reform: new licensing regime, deferred duty payment options and widespread duty adjustments.</h1> Amendments restructure warehousing governance by introducing a new class of warehouses requiring physical departmental control, inserting licensing and cancellation provisions (new sections 58A, 58B), redefining bond, removal and warehousing period rules, and shifting licensing authority to Principal Commissioner/Commissioner. They increase limitation periods in non fraud cases, provide for deferred payment of customs duties for certain importers/exporters, empower regulations for transit without duty, omit obsolete fee and rent provisions, and implement widespread tariff and duty rate adjustments alongside targeted exemptions and a retrospective technical correction to exemption notifications.

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