Warehousing period limits: category-based durations for capital goods, consumables and others, with authority to shorten for perishable goods. Section 61 prescribes that capital goods for use in hundred percent export-oriented undertakings, electronic hardware or software technology park units, or warehouses permitted for manufacture remain until clearance; other goods intended for use in such units remain until consumption or clearance; and all other goods remain until one year from the proper officer's order. The Principal Commissioner or Commissioner of Customs may shorten these periods where goods are likely to deteriorate.
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.
Warehousing period limits: category-based durations for capital goods, consumables and others, with authority to shorten for perishable goods.
Section 61 prescribes that capital goods for use in hundred percent export-oriented undertakings, electronic hardware or software technology park units, or warehouses permitted for manufacture remain until clearance; other goods intended for use in such units remain until consumption or clearance; and all other goods remain until one year from the proper officer's order. The Principal Commissioner or Commissioner of Customs may shorten these periods where goods are likely to deteriorate.
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