In-bond manufacture facility: delegation to commissioners with export-orientation, customs supervision, security and compliance required. Commissioners are authorised to grant in-bond Manufacture facility under section 65, assessing export-orientation by comparing manufactured, exported, and domestically retained values; operations must remain under customs supervision on a cost-recovery basis. Grants require financial security, applicant credibility, suitable and secured premises, absence of recent duty evasion, and compliance with the Manufacture and Other Operations in Warehouse Regulations, 1966.
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 manufacture facility: delegation to commissioners with export-orientation, customs supervision, security and compliance required.
Commissioners are authorised to grant in-bond Manufacture facility under section 65, assessing export-orientation by comparing manufactured, exported, and domestically retained values; operations must remain under customs supervision on a cost-recovery basis. Grants require financial security, applicant credibility, suitable and secured premises, absence of recent duty evasion, and compliance with the Manufacture and Other Operations in Warehouse Regulations, 1966.
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