https://www.taxtmi.com/circulars?id=62255 Prescribes a unified application and procedural framework for private bonded warehouses and manufacturing under Section 65 of the Customs Act, 1962, integrating approvals under Section 58 and Section 65, mandating specified recordkeeping (Annexure B), a triple duty bond format (Annexure C) under Section 59, designation of the jurisdictional Commissioner as single authority, and operational rules allowing duty free import of inputs, zero rating on exports, duty on domestic clearance, and detailed security, fire safety and IT compliance requirements. en-us Mon, 29 Jul 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62255 Prescribes a unified application and procedural framework for private bonded warehouses and manufacturing under Section 65 of the Customs Act, 1962, integrating approvals under Section 58 and Section 65, mandating specified recordkeeping (Annexure B), a triple duty bond format (Annexure C) under Section 59, designation of the jurisdictional Commissioner as single authority, and operational rules allowing duty free import of inputs, zero rating on exports, duty on domestic clearance, and detailed security, fire safety and IT compliance requirements. Circulars Customs Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62255