Warehouse (Custody and Handling of Goods) Regulations, 2016 › Warehouse (Custody and Handling of Goods) Regulations, 2016

Regulation 8. Removal of warehoused goods for home consumption

Warehouse (Custody and Handling of Goods) Regulations, 2016

Official text

Regulation 8. Removal of warehoused goods for home consumption. —

(1) A licensee shall not allow goods to be removed from the warehouse for home consumption, unless the bond officer permits the removal of the goods.

(2) Upon the owner of the goods producing an order made by the proper officer under section 68, the bond officer shall permit removal of the goods and the licensee shall, -

(a) deliver the quantity of goods as mentioned in the bill of entry for home consumption to the owner of the goods and retain a copy of the bill of entry; and

(b) take into record the goods removed.

Judgments on Regulation 8

  • 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…