https://www.taxtmi.com/circulars?id=1035 Section 61 allows extensions of the warehousing period by the Commissioner and Chief Commissioner; importers should apply before expiry. In exceptional circumstances the Chief Commissioner may grant post expiry extensions after assessing the exceptional circumstances, nature of the commodity, duty rates and risk of revenue loss, licensing aspects and related factors. en-us Thu, 05 Mar 1998 00:00:00 +0530 Mon, 04 Aug 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1035 Section 61 allows extensions of the warehousing period by the Commissioner and Chief Commissioner; importers should apply before expiry. In exceptional circumstances the Chief Commissioner may grant post expiry extensions after assessing the exceptional circumstances, nature of the commodity, duty rates and risk of revenue loss, licensing aspects and related factors. Circulars Customs Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1035