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of <h1>Customs Clarifies Rules for Liquid Bulk Cargo in Bonded Warehouses Outside Ports u/ss 58 and 59.</h1> The circular addresses the import and storage of liquid bulk cargo in bonded warehouses outside port areas via pipelines. It clarifies that such cargo can be discharged directly into bonded storage tanks, provided certain conditions are met under the Customs Act, 1962. These conditions include obtaining permission from the proper officer, ensuring the premises are bonded warehouses under Sections 58 or 59, and fulfilling other legal requirements. If the bonded tanks are outside the port commissioner's jurisdiction, additional permissions and safeguards are necessary. Clearance for home consumption from these tanks must comply with Customs and Allied Acts.
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