Extension of warehousing period allows commissioner to grant one year extensions when sufficient cause for prolongation is shown. The Principal Commissioner or Commissioner of Customs may extend the period during which goods may remain in a warehouse upon sufficient cause being shown, with each extension limited to not more than one year, creating a discretionary, case by case mechanism for prolonging warehousing subject to procedural safeguards.
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Provisions expressly mentioned in the judgment/order text.
Extension of warehousing period allows commissioner to grant one year extensions when sufficient cause for prolongation is shown.
The Principal Commissioner or Commissioner of Customs may extend the period during which goods may remain in a warehouse upon sufficient cause being shown, with each extension limited to not more than one year, creating a discretionary, case by case mechanism for prolonging warehousing subject to procedural safeguards.
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