Warehousing under section 49 requires formal application, examination, ECTS sealing, and register-based monitoring of storage timelines. Procedure requires importers to apply to the Deputy/Assistant Commissioner (Appraising Group) with prescribed documentation for permission under section 49, mandates Import Shed responsibility for 100% examination, ECTS sealing and manual gate passes, and maintenance of a Section 49 Register to monitor storage timelines and prompt Appraising Group action where extensions are not sought.
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.
Warehousing under section 49 requires formal application, examination, ECTS sealing, and register-based monitoring of storage timelines.
Procedure requires importers to apply to the Deputy/Assistant Commissioner (Appraising Group) with prescribed documentation for permission under section 49, mandates Import Shed responsibility for 100% examination, ECTS sealing and manual gate passes, and maintenance of a Section 49 Register to monitor storage timelines and prompt Appraising Group action where extensions are not sought.
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