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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 warehousing rules govern bonded storage, bond security, extensions, interest liabilities and controls on clearance and transfers.</h1> The Customs framework allows importers to store goods in bonded warehouses without immediate duty payment, subject to designation of warehousing stations, licensing of public and private warehouses, and bond execution equal to twice assessed duty. Customs control includes entry, inspection, locking, supervision and audit; transfers between warehouses require transit bonds or customs escort and re-warehousing certificates. Warehousing periods are limited with discretionary extensions; interest and recovery mechanisms apply for overstay or breaches, while the Board may waive interest in specified exceptional cases.

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