Customs Act, 1962 › Chapter IX — Warehousing

Section 60. Permission for removal of goods for deposit in warehouse

Customs Act, 1962

Bare Act

Permission for removal of goods for deposit in warehouse.

(1) When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting removal of the goods from a customs station for the purpose of deposit in a warehouse.

Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.

(2) Where an order is made under sub-section (1), the goods shall be deposited in a warehouse in such manner as may be prescribed.

Judgments on Section 60

  • P C Jain vs Kolkata-Port — CESTAT, 15 May 2025. A charge of undervaluation cannot be sustained on diary entries and statements alone without independent evidence such as NIDB data, market enquiry or contemporaneous higher values, and an adjudication in which…
  • Frigorifico Allana P Ltd vs Commissioner Of Customs-Nhava Sheva-I — CESTAT, 28 Jun 2024. Breach of conditions appended to a warehouse licence may warrant cancellation of the licence but not penalty under section 117, because imposition of penalty is in the realm of statutory enactment only and regulation 12…
  • Shm Shipcare P Ltd vs Mumbai-Air Cargo Import — CESTAT, 16 Feb 2024. Manufacture in a customs bonded warehouse under Sections 58 and 65 is a duty-deferment scheme: import duty on raw materials consumed in the final product is payable only on clearance of the final product under Section…
  • Sandeep Patil vs Union Of India And Ors — Bombay High Court, 7 Oct 2019. For imported warehoused goods, the taxable event is the crossing of the customs barrier, i.e., filing of a bill of entry for home consumption under section 68 of the Customs Act; until then, sales of warehoused goods…
  • (Ii) U. B. Venkatesh, Managing Director vs The Commissioner Of Customs — CESTAT, 1 Jul 2011. Where duty-free import benefits under a notification are availed by assessment to nil rate of duty and its conditions are violated, the resultant short levy must be demanded under Section 28(1) of the Customs Act, and…