Declaration of Customs Area imposes custodial and operational obligations on designated port custodian for containerized import and export cargo handling. Declaration designates the Railway Container Depot at Cotton Green as a Customs Area for containerised import and export cargo under the Customs Act, subject to conditions requiring the port authority to retain custody, provide lighting, firefighting, modern handling equipment, security, and Customs facilities; to refrain from charging rent/demurrage on goods detained by Customs; and to avoid alterations without the Commissioner's concurrence. The port authority is approved as the Custodian, bearing the statutory duties and responsibilities for containers stored pending transmission to or from ICDs.
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.
Declaration of Customs Area imposes custodial and operational obligations on designated port custodian for containerized import and export cargo handling.
Declaration designates the Railway Container Depot at Cotton Green as a Customs Area for containerised import and export cargo under the Customs Act, subject to conditions requiring the port authority to retain custody, provide lighting, firefighting, modern handling equipment, security, and Customs facilities; to refrain from charging rent/demurrage on goods detained by Customs; and to avoid alterations without the Commissioner's concurrence. The port authority is approved as the Custodian, bearing the statutory duties and responsibilities for containers stored pending transmission to or from ICDs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
