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        Customs

        Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act

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        Labelling operations in bonded warehouses permitted without prior permission, enabling statutory compliance for packaging and RSP. Labelling, affixing retail sale price and related operations required to meet statutory compliance under legal metrology, FSSAI, DGFT and State Excise may be undertaken in any Customs bonded warehouse without requiring prior permission under the Customs Act; Circular 38/2018-Customs is modified to this extent and the Board may be approached for clarifications.
                      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.

                            Labelling operations in bonded warehouses permitted without prior permission, enabling statutory compliance for packaging and RSP.

                            Labelling, affixing retail sale price and related operations required to meet statutory compliance under legal metrology, FSSAI, DGFT and State Excise may be undertaken in any Customs bonded warehouse without requiring prior permission under the Customs Act; Circular 38/2018-Customs is modified to this extent and the Board may be approached for clarifications.


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