Manufacture and Other Operations in Special Warehouse (section 58A warehouse) - CBEC's Customs Manual 2023 - Customs

..... s in the warehouse under Section 65 of the Act, conditions of the bond to be executed by the licensee, maintenance of accounts, appointment of warehouse keeper, provision for facilities, equipment and personnel, maintenance and operation of strong room, conditions for transport and receipt of goods from custom station, from another warehouse, domestically procured goods, transfer of goods from a warehouse, removal of resultant goods for home consumption and export, maintenance of records and con .....

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Manufacture and Other Operations in Special Warehouse (section 58A warehouse) - CBEC s Customs Manual 2023 - Customs

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..... d execute a triple duty bond for the warehoused goods. Thus, the bond prescribed under the Circular as per Annexure C serves the requirements of both MOOSWR, 2020 and Section 59 of the Customs Act. Additionally, the licensee will furnish security by way of a bank guarantee equivalent to the duty involved on the warehoused goods. [Refer to Notification No. 75/2020-Cus (NT) d.t 17.08.2020 and Circular No. 36/2020-Customs dated 17.08.20] 22.3 To bring in greater regulatory clarity and certainty for .....

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Manufacture and Other Operations in Special Warehouse (section 58A warehouse) - CBEC s Customs Manual 2023 - Customs

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