Special Warehouse Regulations, 2016 not Applicable to Sec 65 Manufacture

[Notification No. 77/2020-Customs (N.T.) dated 17 August 2020]

G.S.R. (E). - In exercise of the powers conferred by section 157 read with section 58A and sub-section (2) of Section 73A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations to amend the Special Warehouse (Custody and Handling of Goods) Regulations, 2016, namely: -

1. Short title and commencement. – (1) These regulations may be called the Special Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Special Warehouse (Custody and Handling of Goods) Regulations, 2016, after regulation 12, the following regulation shall be inserted, namely: -

“13. Non applicability of regulation in certain cases. - Nothing contained in these regulations shall apply to a warehouse licensed under Section 58A of the Act and operating under section 65 of the Act.”.

[F.No.473/03/2020-LC ]