Storage of imported goods in warehouse pending clearance permitted for limited periods with administrative extensions. Storage of imported goods in warehouse pending clearance or removal is authorised where the Assistant Commissioner or Deputy Commissioner, on the importer's application, is satisfied that goods entered for home consumption or dutiable goods entered for warehousing cannot be cleared or removed within a reasonable time; such goods may be permitted to be stored in a public warehouse for a limited initial period, specified chapter provisions do not apply to goods stored under this mechanism, and the Principal Commissioner or Commissioner may grant further limited extensions of storage time.
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.
Storage of imported goods in warehouse pending clearance permitted for limited periods with administrative extensions.
Storage of imported goods in warehouse pending clearance or removal is authorised where the Assistant Commissioner or Deputy Commissioner, on the importer's application, is satisfied that goods entered for home consumption or dutiable goods entered for warehousing cannot be cleared or removed within a reasonable time; such goods may be permitted to be stored in a public warehouse for a limited initial period, specified chapter provisions do not apply to goods stored under this mechanism, and the Principal Commissioner or Commissioner may grant further limited extensions of storage time.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.