Godown-wise registration under RG 23D required, and 'preventive officer' amended to 'proper officer of customs' for importers. Corrigendum requires maintenance of the RG 23D register godown-wise where a registered person has multiple godowns; registration is with the Superintendent over the office premises while details of all godowns must be provided, and in multi-collectorate towns a copy of the Registration Certificate in proforma R-2 must be lodged with range officers for godowns in other collectorates. The term 'preventive officer' is substituted by 'proper officer of customs' in import-related provisions.
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.
Godown-wise registration under RG 23D required, and 'preventive officer' amended to 'proper officer of customs' for importers.
Corrigendum requires maintenance of the RG 23D register godown-wise where a registered person has multiple godowns; registration is with the Superintendent over the office premises while details of all godowns must be provided, and in multi-collectorate towns a copy of the Registration Certificate in proforma R-2 must be lodged with range officers for godowns in other collectorates. The term "preventive officer" is substituted by "proper officer of customs" in import-related provisions.
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