Customs Act, 1962 › Chapter IX — Warehousing

Section 64. Owner’s right to deal with warehoused goods

Customs Act, 1962

Bare Act

Owner's right to deal with warehoused goods. — The owner of any warehoused goods may, after warehousing the same, -

(a)inspect the goods;

(b)deal with their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods;

(d) show the goods for sale.

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…
(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…