Warehousing eligibility: specified imported goods permitted to remain in customs warehouses, including duty free shop stock and re export consignments. The notification specifies six categories of imported goods eligible to remain warehoused under sub clause (v) of clause (a) of section 61 of the Customs Act, 1962: duty free shop goods; petroleum products within Chapter 27; shipbuilding machinery, equipment, components and raw materials; goods for re export; goods imported duty free against advance licence/Duty Exemption Entitlement Certificate/Import Export Pass Book (with a specified exclusion for Open General Licence imports); and consumable ship stores, and defines Duty Free Shops for aerodrome customs areas.
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 eligibility: specified imported goods permitted to remain in customs warehouses, including duty free shop stock and re export consignments.
The notification specifies six categories of imported goods eligible to remain warehoused under sub clause (v) of clause (a) of section 61 of the Customs Act, 1962: duty free shop goods; petroleum products within Chapter 27; shipbuilding machinery, equipment, components and raw materials; goods for re export; goods imported duty free against advance licence/Duty Exemption Entitlement Certificate/Import Export Pass Book (with a specified exclusion for Open General Licence imports); and consumable ship stores, and defines Duty Free Shops for aerodrome customs areas.
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