Non applicability of regulations: special warehouse rules excluded for warehouses licensed under Section 58A and operating under Section 65. Insertion of Regulation 13 provides that the Special Warehouse (Custody and Handling of Goods) Regulations, 2016 shall not apply to a warehouse licensed under Section 58A and operating under Section 65; the amendment is effected by the Special Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020, which take effect upon publication in the Official Gazette and are promulgated under powers conferred by section 157 read with Section 58A and sub section (2) of Section 73A of the Customs Act, 1962.
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.
Non applicability of regulations: special warehouse rules excluded for warehouses licensed under Section 58A and operating under Section 65.
Insertion of Regulation 13 provides that the Special Warehouse (Custody and Handling of Goods) Regulations, 2016 shall not apply to a warehouse licensed under Section 58A and operating under Section 65; the amendment is effected by the Special Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020, which take effect upon publication in the Official Gazette and are promulgated under powers conferred by section 157 read with Section 58A and sub section (2) of Section 73A of the Customs Act, 1962.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
