Manufacturing in special warehouse requires special warehouse licence, integrated application, bonds, electronic records and GST/ex-bond compliance. Manufacturing and other operations on specified warehoused goods require a special warehouse licence and permission under the Customs Act; applicants may seek both via an integrated application. Licensees must execute the prescribed bond and furnish bank-guarantee security, maintain electronic records with audit-trail and time-stamp, submit monthly returns, and demonstrate compliant software to customs. Exports require shipping bills; domestic clearances are taxable supplies under GST with ex-bond bill of entry for import-duty payment. Physical security, CCTV, customs examination space, and chargeable customs supervision are mandatory.
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.
Manufacturing in special warehouse requires special warehouse licence, integrated application, bonds, electronic records and GST/ex-bond compliance.
Manufacturing and other operations on specified warehoused goods require a special warehouse licence and permission under the Customs Act; applicants may seek both via an integrated application. Licensees must execute the prescribed bond and furnish bank-guarantee security, maintain electronic records with audit-trail and time-stamp, submit monthly returns, and demonstrate compliant software to customs. Exports require shipping bills; domestic clearances are taxable supplies under GST with ex-bond bill of entry for import-duty payment. Physical security, CCTV, customs examination space, and chargeable customs supervision are mandatory.
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