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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>Warehousing facility allows importers to store goods in bonded warehouses without immediate customs duty payment under customs rules.</h1> The warehousing facility permits importers to deposit imported goods in Customs Bonded Warehouses without immediate payment of customs duty, enabling duty deferral while goods remain under customs control; the CBEC Customs Manual 2023 serves as the procedural reference consolidating rules and guidance on warehousing under the customs regulatory scheme.

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