Delegation of Customs powers: Principal Collectors authorised to declare warehousing stations and extend warehousing periods. Regional Principal Collectors of Customs are authorised to exercise specified Board functions within their zones: to declare places as warehousing stations, to extend the period goods may remain warehoused, and to exercise the Board's proviso powers in cases where duty-paid imports are entered for export within three years of duty payment.
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.
Delegation of Customs powers: Principal Collectors authorised to declare warehousing stations and extend warehousing periods.
Regional Principal Collectors of Customs are authorised to exercise specified Board functions within their zones: to declare places as warehousing stations, to extend the period goods may remain warehoused, and to exercise the Board's proviso powers in cases where duty-paid imports are entered for export within three years of duty payment.
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