Prohibition on duty free transfers of petroleum products: inland removal now requires customs duty payment before transfer. Removal of petroleum products from port bonded warehouses to inland bonded warehouses without payment of customs duty is discontinued; warehousing for petroleum products is confined to port warehouses, and proper officers must ensure petroleum stocks in non port bonded warehouses are de bonded and duty realised immediately, with statutory exemptions and notified importers unaffected.
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.
Prohibition on duty free transfers of petroleum products: inland removal now requires customs duty payment before transfer.
Removal of petroleum products from port bonded warehouses to inland bonded warehouses without payment of customs duty is discontinued; warehousing for petroleum products is confined to port warehouses, and proper officers must ensure petroleum stocks in non port bonded warehouses are de bonded and duty realised immediately, with statutory exemptions and notified importers unaffected.
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