Order under Section 60 must be issued immediately after warehousing bond acceptance to fix warehousing period. The warehousing period is to be determined with reference to the proper officer's Order under Section 60, and Customs Houses must issue that order immediately upon acceptance of the warehousing bond; each Customs House should establish and strictly follow procedures to ensure prompt grant of the Section 60 order to avoid procedural irregularities affecting interest on customs duty.
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.
Order under Section 60 must be issued immediately after warehousing bond acceptance to fix warehousing period.
The warehousing period is to be determined with reference to the proper officer's Order under Section 60, and Customs Houses must issue that order immediately upon acceptance of the warehousing bond; each Customs House should establish and strictly follow procedures to ensure prompt grant of the Section 60 order to avoid procedural irregularities affecting interest on customs duty.
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