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        Case ID :

        Regarding import of liquid bulk cargo and storage of the same in Bonded Warehouse outside the port area by transporting through pipeline.

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        Unloading of liquid bulk cargo into bonded warehouse via pipeline allowed with prior customs permission and compliance. Direct discharge of imported liquid bulk cargo into bonded storage tanks outside the port via pipeline may be allowed under Section 33 provided the cargo is liquid bulk, the receiving premises are a bonded warehouse, prior permission of the proper officer is obtained before unloading, all Customs Act requirements are met, and where tanks lie outside the port Commissioner's jurisdiction concurrence of the local Commissioner is obtained with necessary safeguards; clearance for home consumption remains subject to customs requirements.
                      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.

                            Unloading of liquid bulk cargo into bonded warehouse via pipeline allowed with prior customs permission and compliance.

                            Direct discharge of imported liquid bulk cargo into bonded storage tanks outside the port via pipeline may be allowed under Section 33 provided the cargo is liquid bulk, the receiving premises are a bonded warehouse, prior permission of the proper officer is obtained before unloading, all Customs Act requirements are met, and where tanks lie outside the port Commissioner's jurisdiction concurrence of the local Commissioner is obtained with necessary safeguards; clearance for home consumption remains subject to customs requirements.





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                            ActsIncome Tax
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