Procedure to be followed in cases of manufacturing or other operations undertaken in Bonded Warehouses under section 65 of Customs Act

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....TOM HOUSE, CHENNAI-600 001 F.No: S. Misc 03/2019-AM (CH-IV) Dated 14.01.2019 FACILITY CIRCULAR. 05/2019 Sub: Procedure to be followed in cases of manufacturing or other operations undertaken in Bonded Warehouses under section 65 of Customs Act - regarding. ****** Attention of all the Importers, Exporters, Customs Brokers, Members of the Trade and all persons concerned is invited ....

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....fficulty of trade. 3. The matter has been examined. Circular 38/2018 was issued to streamline the operations under section 65 of the Customs Act 1962, including the process of application maintenance of records, manner of discharging duty liability of imported goods and resultant products etc. Vide the said circular, it was clarified that operations under section 65 should be undertaken in Priv....