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.
Prescribes a uniform, integrated application process for obtaining a private bonded warehouse licence under section 58 and permission for manufacture/other operations under section 65 read with MOOWR, 2019, by adopting a single application form with mandated declarations/undertakings and a consolidated document checklist, thereby standardising approvals and due diligence. Mandates maintenance of prescribed digital records and execution of a general bond satisfying both MOOWR, 2019 and section 59 requirements, enabling audit and duty-risk coverage. Specifies clearance treatment: exports require shipping bill and GST invoice, with no customs duty on imported inputs contained in exported resultant products under section 69; domestic clearances constitute "supply" under GST, require GST invoice and ex-bond Bill of Entry with customs duty payment at the time of supply. Clarifies security-based licensing (not necessarily fully enclosed), permits duty-exempt/nil-duty imports via home-consumption Bill of Entry (not treated as warehoused goods), and allows removal without prior officer permission subject to prescribed documentation and duty payment.
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