The Central Board of Indirect taxes and Customs vide its notification dated 17th August 2020 has published the Special Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020 to further amend the Special Warehouse (Custody and Handling of Goods) Regulations, 2016.
The Amendment is brought under regulation 13 in which the following section shall not be applicable under this regulation.
Under section 58-A of the customs act, the Principal Commissioner of Customs or Commissioner of Customs may license a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or remove any goods therefrom without the permission of the proper officer.
Further, the manufacture and other operations in relation to goods in a warehouse are not applicable under the Special Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020.
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