Customs Act, 1962 › Chapter XI — Special provisions regarding baggage, goods imported or exported by post, courier and stores

Section 85. Stores may be allowed to be warehoused without assessment to duty

Customs Act, 1962

Bare Act

Stores: Section 85. Stores may be allowed to be warehoused without assessment to duty. — Where any imported goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods are to be supplied as stores to vessels or aircrafts without payment of import duty under this Chapter, the proper officer may permit the goods to be warehoused without the goods being assessed to duty.

Judgments on Section 85

Speedy Multimodes Ltd vs The Commissioner Of Customs Ns-Gen… — CESTAT, 4 Mar 2024. A CFS custodian/CCSP cannot escape liability for pilferage of seized goods in its custody merely because third parties had access; it must indemnify the value of the lost goods under Regulation 5(6) of HCCAR and is…
Container Corporation Of India Ltd vs Commissioner Of Customs-Nhava Sheva — CESTAT, 11 Sep 2023. A custodian/CCSP to whom seized goods are handed over for safe custody under a panchanama cannot escape liability for pilferage caused by negligence by pleading absence of supratnama or non-involvement of its employees,…