Regarding request for an extended period of warehousing under Section 61 of Customs Act, 1962 - Reference from Shipyards.

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....t   June, 2011 To All Chief Commissioners of Customs All Chief Commissioners of Customs & Central Excise   Subject:- Request for an  Extended Period of Warehousing under Section 61 of Customs Act, 1962   -   Reference from Shipyards - Reg.   Madam/Sir,   A request has been received from an unit engaged in the business of ....

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....er of Customs, for a period not exceeding six months and by the Chief Commissioner of Customs for such further period as he may deem fit; 2.1        Thus, as per the provisions of Section 61 of the Act, ibid, in the case of any goods which are not likely to deteriorate, the Chief Commissioners can grant extension of warehousing for a period they deem fit.&nbsp....

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....;   Para 5 provides that a liberal approach may be adopted in granting extension of warehousing period in respect of specified categories of goods , which  include goods used for units operating under ' manufacture in bond' scheme and goods imported for building and fitment to ships.  Thus units that import goods for ship building are covered under the categories specified in P....