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    <title>Extension of Warehousing period under Section 61 of Customs Act, 1962-Instructions-Reg.</title>
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    <description>Extension under Section 61 requires complete applications specifying reasons, with first extensions filed at least one month in advance and second or further extensions filed at least two months in advance at the Customs House addressed to the competent authority; goods must be made available for Appraiser and Examiner inspection. Non compliance will lead to non consideration of extension requests and initiation of debonding with duty and interest liability.</description>
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      <description>Extension under Section 61 requires complete applications specifying reasons, with first extensions filed at least one month in advance and second or further extensions filed at least two months in advance at the Customs House addressed to the competent authority; goods must be made available for Appraiser and Examiner inspection. Non compliance will lead to non consideration of extension requests and initiation of debonding with duty and interest liability.</description>
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