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<h1>Customs Act Procedures for Bonded Warehouses and In-Bond Manufacturing: Sections 57, 58, and 65 Explained.</h1> This circular addresses the procedures for appointing or licensing public and private bonded warehouses under sections 57 and 58, and granting permission for in-bond manufacturing activities under section 65 of the Customs Act, 1962. It reiterates that Commissioners will handle requests for licenses and permissions without referring to the Board, as per previous instructions. However, for 100% Export Oriented Units (EOUs), these decisions will remain with the Assistant or Deputy Commissioner of Customs. The circular emphasizes uniformity and compliance across field formations to prevent misuse of these facilities.