Section 67. Removal of goods from one warehouse to another

Judgments on Section 67

• M/S Bisco Limited Through Its Managing… vs Commissioner Of Customs And Central Excise — Supreme Court of India, 20 Mar 2024. Goods kept outside a bonded warehouse but within the premises under a proper officer's permission under Section 64(d), which is never cancelled or revoked, are not 'improperly or unauthorisedly removed' under Sections…
• 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…
• Larsen And Toubro Limited vs Union Of India — Gujarat High Court, 20 Mar 2019. Goods issued from a bonded warehouse for manufacture under Section 65 are subsumed in the manufacturing process, so their retention in the warehouse beyond one year without extension does not breach Section 61(2)(ii)…
• Veetech Infoline Private Limited vs The Additional Commissioner Of Customs — Karnataka High Court, 24 Nov 2025. A cryptic, non-speaking adjudication order that reiterates a previous order without application of mind or cogent reasons violates principles of natural justice, and such violation permits writ interference under…