Appointment /Licensing of Public/ Private Bonded Warehouses u/s 57 and 58 and Grant of permission by Assistant/ Deputy Commissioner of Customs for in-bond manufacturing activities u/s 65 of the Customs Act, 1962 - Clarification thereto - reg.-
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Bonded warehouse licensing authority clarified: Commissioners handle general cases while assistant/deputy retain jurisdiction for EOUs. The Board reaffirms that licensing of public and private bonded warehouses and permissions for in-bond manufacturing are generally to be considered and decided at the level of Commissioners to ensure uniformity and prevent misuse; however, applications concerning export-oriented units (EOUs) shall continue to be considered and decided by the Assistant Commissioner or Deputy Commissioner of Customs.
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Provisions expressly mentioned in the judgment/order text.
Bonded warehouse licensing authority clarified: Commissioners handle general cases while assistant/deputy retain jurisdiction for EOUs.
The Board reaffirms that licensing of public and private bonded warehouses and permissions for in-bond manufacturing are generally to be considered and decided at the level of Commissioners to ensure uniformity and prevent misuse; however, applications concerning export-oriented units (EOUs) shall continue to be considered and decided by the Assistant Commissioner or Deputy Commissioner of Customs.
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