Extension of warehousing period under Section 61 requires timely advance applications; non compliance risks debonding and duty interest. Extension under Section 61 requires complete applications specifying reasons, with first extensions filed at least one month in advance and second or further extensions filed at least two months in advance at the Customs House addressed to the competent authority; goods must be made available for Appraiser and Examiner inspection. Non compliance will lead to non consideration of extension requests and initiation of debonding with duty and interest liability.
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.
Extension of warehousing period under Section 61 requires timely advance applications; non compliance risks debonding and duty interest.
Extension under Section 61 requires complete applications specifying reasons, with first extensions filed at least one month in advance and second or further extensions filed at least two months in advance at the Customs House addressed to the competent authority; goods must be made available for Appraiser and Examiner inspection. Non compliance will lead to non consideration of extension requests and initiation of debonding with duty and interest liability.
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