Warehousing Bond - CBEC's Customs Manual 2023 - Customs

..... 7. Warehousing Bond: 7.1 Section 59 of the Customs Act, 1962 provides that- The importer of any goods in respect of which a bill of entry for warehousing has been presented under section 46 and assessed to duty under section 17 or section 18 shall execute a bond in a sum equal to thrice the amount of the duty assessed on such goods, binding himself (a) to comply with all the provisions of the Act and the rules and regulations made thereunder in respect of such goods; (b) to pay, on or before the .....

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Warehousing Bond - CBEC s Customs Manual 2023 - Customs

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