Period for warehoused goods: differentiated retention rules and discretionary reduction for perishable goods under customs law Retention of goods in warehouse is governed by differentiated rules: capital goods for export oriented or approved manufacturing warehouses may remain until clearance; other goods intended for such units may remain until consumption or clearance; all other goods are subject to a limited statutory retention period from the officer's warehouse order. Where goods are likely to deteriorate, the Principal Commissioner or Commissioner of Customs may reduce the retention period at their discretion.
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.
Period for warehoused goods: differentiated retention rules and discretionary reduction for perishable goods under customs law
Retention of goods in warehouse is governed by differentiated rules: capital goods for export oriented or approved manufacturing warehouses may remain until clearance; other goods intended for such units may remain until consumption or clearance; all other goods are subject to a limited statutory retention period from the officer's warehouse order. Where goods are likely to deteriorate, the Principal Commissioner or Commissioner of Customs may reduce the retention period at their discretion.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.