In-bond manufacturing permission: Commissioner-level authority to grant approvals retained for uniformity and to prevent misuse. Authority to permit in-bond manufacturing in customs warehouses is to be exercised by Commissioners under existing executive instructions, notwithstanding that Section 65 vests sanctioning power in Assistant/Deputy Commissioners. This Commissioner-level practice, established by Board Circular No. 132/95-Cus., must be followed uniformly to prevent misuse, and standing instructions and public notices should be issued for field staff and trade guidance.
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.
In-bond manufacturing permission: Commissioner-level authority to grant approvals retained for uniformity and to prevent misuse.
Authority to permit in-bond manufacturing in customs warehouses is to be exercised by Commissioners under existing executive instructions, notwithstanding that Section 65 vests sanctioning power in Assistant/Deputy Commissioners. This Commissioner-level practice, established by Board Circular No. 132/95-Cus., must be followed uniformly to prevent misuse, and standing instructions and public notices should be issued for field staff and trade guidance.
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