Amendment to Ch IX of the Customs Act, 1962 – Insertion of Section 58A – clarification regarding transitional provisions relating to Duty Free Shops/Ship stores/Airline Stores/Diplomatic Stores
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Licensing of special warehouses: transitional licensing required for warehouses serving duty free, ship, airline and diplomatic stores. Section 58A establishes a licensing regime for special warehouses where dutiable goods destined for notified end uses are to be stored under customs lock. Existing warehouses supplying duty free shops, ship stores, airline stores or diplomatic stores must apply for licenses under Section 58A within the prescribed filing window to continue operations beyond the transitional period; Commissioners are instructed to process applications promptly and determine whether customs services are provided on Merchant Over Time or Cost Recovery basis.
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.
Licensing of special warehouses: transitional licensing required for warehouses serving duty free, ship, airline and diplomatic stores.
Section 58A establishes a licensing regime for special warehouses where dutiable goods destined for notified end uses are to be stored under customs lock. Existing warehouses supplying duty free shops, ship stores, airline stores or diplomatic stores must apply for licenses under Section 58A within the prescribed filing window to continue operations beyond the transitional period; Commissioners are instructed to process applications promptly and determine whether customs services are provided on Merchant Over Time or Cost Recovery basis.
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