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        Guidelines for clearance of unclaimed abandoned goods kept in FTWZs

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        DTA clearance of unclaimed abandoned goods must follow Section 48 and Customs Manual procedures in FTWZs. DTA clearance of unclaimed abandoned goods held in FTWZs must proceed under Section 48 of the Customs Act, 1962, and officials must adopt the procedures set out in the Customs Manual; Development Commissioners of SEZs are directed to follow Section 48 strictly and implement the Customs Manual steps for DTA clearance.
                      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.

                            DTA clearance of unclaimed abandoned goods must follow Section 48 and Customs Manual procedures in FTWZs.

                            DTA clearance of unclaimed abandoned goods held in FTWZs must proceed under Section 48 of the Customs Act, 1962, and officials must adopt the procedures set out in the Customs Manual; Development Commissioners of SEZs are directed to follow Section 48 strictly and implement the Customs Manual steps for DTA clearance.


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