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            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.

            <h1>Customs Act, 1962: Warehousing Rules for Importers, Bond Execution, Storage Periods, and Procedures for Transfers and Clearances.</h1> The Customs Act, 1962, facilitates the warehousing of imported goods, allowing importers to store goods without immediate duty payment. Warehousing provisions include the establishment of public and private bonded warehouses at designated stations, with guidelines for their operation and appointment. Importers must execute a bond for warehousing, and goods can remain in warehouses for specified periods, extendable under certain conditions. Interest is payable for storage beyond permissible periods, with potential waivers in exceptional cases. Warehoused goods can be transferred, cleared for home consumption, or re-exported under specific procedures. The Act also outlines audit, control, and recovery processes for bonded warehouses.

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