Application before expiry

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..... r expiry of the warehousing period - instructions - regarding Section 61 of the Customs Act, 1962 lays down the period for which the imported goods can be warehoused. The first proviso to this Section provides that the period of warehousing prescribed, on sufficient cause being shown, can be extended for period not exceeding 6 months by Commissioner of Customs. Further extension in t .....

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..... and granted even after the expiry of initial/ extended warehousing period. In all such cases, the jurisdiction - Chief Commissioner may himself decide the request for extension after taking into consideration the exceptional circumstances, the nature of the commodity, the rate of duties, particularly, whether the same results in loss of revenue to the Government, the licensing aspects involved e .....

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