Manufacture in bonded warehouses: obtain Section 58/65 permission, keep prescribed records, execute bond, and follow customs/GST payment rules. MOOWR, 2019 and the Circular require applicants to hold or seek a private bonded warehouse licence under Section 58 and permission under Section 65, use the integrated application (Annexure A), maintain prescribed digital records (Annexure B), and execute the prescribed bond (Annexure C) satisfying Section 59. Licensees must account for imports, domestic receipts, processing, job-work, resultant product removals, waste treatment, and pay applicable customs duty, GST and compensation cess on clearance for home consumption, while exports require shipping bills and GST invoices; prior officer permission for each removal is not essential where documentation is filed and duties paid.
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.
Manufacture in bonded warehouses: obtain Section 58/65 permission, keep prescribed records, execute bond, and follow customs/GST payment rules.
MOOWR, 2019 and the Circular require applicants to hold or seek a private bonded warehouse licence under Section 58 and permission under Section 65, use the integrated application (Annexure A), maintain prescribed digital records (Annexure B), and execute the prescribed bond (Annexure C) satisfying Section 59. Licensees must account for imports, domestic receipts, processing, job-work, resultant product removals, waste treatment, and pay applicable customs duty, GST and compensation cess on clearance for home consumption, while exports require shipping bills and GST invoices; prior officer permission for each removal is not essential where documentation is filed and duties paid.
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