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Warehousing extension may be granted after expiry in exceptional circumstances, subject to the Chief Commissioner's discretionary assessment. Section 61 allows extensions of the warehousing period by the Commissioner and Chief Commissioner; importers should apply before expiry. In exceptional circumstances the Chief Commissioner may grant post expiry extensions after assessing the exceptional circumstances, nature of the commodity, duty rates and risk of revenue loss, licensing aspects and related factors.
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.
Warehousing extension may be granted after expiry in exceptional circumstances, subject to the Chief Commissioner's discretionary assessment.
Section 61 allows extensions of the warehousing period by the Commissioner and Chief Commissioner; importers should apply before expiry. In exceptional circumstances the Chief Commissioner may grant post expiry extensions after assessing the exceptional circumstances, nature of the commodity, duty rates and risk of revenue loss, licensing aspects and related factors.
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