Customs area lease permissions require prior central approval or authorised written permission, otherwise regulatory enforcement will follow. The Regulations require that custodians and Customs Cargo Service Providers must obtain written permission from the Commissioner of Customs before leasing, gifting, selling, subletting, transferring premises in a customs area or subcontracting regulated functions; major ports remain subject to these responsibilities despite exemption from approval/renewal procedures. Where Central Government or ministerial/cabinet approval for lease or transfer of port land already exists, the Commissioner may grant the written permission required by the Regulations; absent such approval, action may be taken against the custodian under the Regulations and the Customs Act.
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.
Customs area lease permissions require prior central approval or authorised written permission, otherwise regulatory enforcement will follow.
The Regulations require that custodians and Customs Cargo Service Providers must obtain written permission from the Commissioner of Customs before leasing, gifting, selling, subletting, transferring premises in a customs area or subcontracting regulated functions; major ports remain subject to these responsibilities despite exemption from approval/renewal procedures. Where Central Government or ministerial/cabinet approval for lease or transfer of port land already exists, the Commissioner may grant the written permission required by the Regulations; absent such approval, action may be taken against the custodian under the Regulations and the Customs Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
