TaxTMI 
TaxTMI 
Delegation of Board's powers to Principal Collectors
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.... to Notification No. 49 (NT)-Customs, dated 1-7-1988 delegating powers of Central Board of Excise and Customs to the Principal Collectors for declaring places to be warehousing stations under Section 9 of the Customs Act and for extending the period for which the goods may remain warehoused under Section 61 of the Customs Act. The following guidelines are prescribed to provide for uniformity of pr....
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....housing station to provide necessary supervision and service under customs law and as required departmental instructions. Necessary arrangements for training in Customs and allied matters should also be made by deputing the officer to the Directorate of Training or by attachments with the nearest major Custom House. (iv) Cases which cannot be agreed to on the basis of the criteria in (i) to (iii)....
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....se extension should not be granted for more than six months at a time. Extension shall not ordinarily be granted for a total period of more than one year. (iv) In respect of the following cases a liberal approach could be adopted in granting extension of warehousing period after ensuring that goods are in good condition and not likely to deteriorate during the extended period :- (1) Goods suppli....