Bonded continuation under Section 65 allows export-oriented units to continue manufacturing after initial bonding period pending approval. EOU and EPZ units that have completed the initial bonding period but await approval to continue as EOUs may continue manufacturing operations in bond by functioning under Section 65 of the Customs Act; field formations are to note this position and advise units wishing to operate under bond accordingly.
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.
Bonded continuation under Section 65 allows export-oriented units to continue manufacturing after initial bonding period pending approval.
EOU and EPZ units that have completed the initial bonding period but await approval to continue as EOUs may continue manufacturing operations in bond by functioning under Section 65 of the Customs Act; field formations are to note this position and advise units wishing to operate under bond accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
