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          Customs warehousing enables duty free storage of imported goods, allowing deferred customs payment and bonded warehouse storage. The facility of Customs warehousing permits storage of imported goods in bonded warehouses without immediate payment of customs duty, enabling duty deferral under the Customs Act framework and subject to procedural and compliance guidance in the CBEC Customs Manual 2025.

          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.

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          <h1>Customs warehousing enables duty free storage of imported goods, allowing deferred customs payment and bonded warehouse storage.</h1> The facility of Customs warehousing permits storage of imported goods in bonded warehouses without immediate payment of customs duty, enabling duty deferral under the Customs Act framework and subject to procedural and compliance guidance in the CBEC Customs Manual 2025.

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